9911796707
TMI Blog2005 (8) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal filed against the Order-in-Appeal No. 180/2003, dated 13-6-2003 passed by the Commissioner of Customs Central Excise (Appeals), Cochin. 2. The brief facts of the case are as follows : - The appellants are manufacturers of Oxygen Gas, an excisable commodity. Apart from the invoices issued to their customers for supply of oxygen gas, they maintained an another set of invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishnan, Partner of the appellant s company appeared on behalf of the appellant and Shri R. N. Viswanath, learned SDR appeared on behalf of the Revenue. 3. Shri Krishnan submitted that the amounts collected for freight, service charges, etc. have absolutely no nexus with the manufacturing activity. They were collected for the different purposes. They are not includible in the assessable value in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quid chlorine when chlorine supplied in assessee s own tonners is not includible. It was held that once these transactions are treated as separate, it cannot be contended that rental paid by buyer is an amount which he is liable to pay by reason of or in connection with sale. (iii) Similar decision has been taken in the case of Coolade Beverages Ltd. v. Commissioner of Central Excise, Ghaziabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessable value of the oxygen gas manufactured and sold by the appellants. The ratio of the Indian Oxygen Ltd. case (supra) decided by the Apex Court is clearly applicable to the present case. The definition of transaction value as per Section 4 is as follows : - (d) transaction value means the price actually paid or payable for the goods, when sold, and includes in addition to the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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