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TMI Blog2016 (1) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied in the cylinders brought by the customers, it is not disputed that the gases, in question, were marketable as such in as much as a substantial quantity of the gases was being supplied in tankers as well as through pipe line and also in the cylinders brought by the customers and as such, the packing of the gases into cylinders is not necessary for making the gas marketable. In view of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot included in the transaction value. The Department entertained the view that as per definition of 'transaction value', the respondent is bound to pay duty on cylinder hire charges, repair charges and testing charges collected from buyers. A show cause notice dated 04/10/2004 raising a duty demand of ₹ 3,558/- was issued. After adjudication, the Original Authority dropped the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ylinder rental and maintenance charges in the case where the gases were supplied in the appellant's own cylinders and the charges for cylinder testing done at the request of the customers, in the cases where the gases were supplied in the cylinders brought by the customers, it is not disputed that the gases, in question, were marketable as such in as much as a substantial quantity of the gases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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