9911796707
TMI Blog2017 (11) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... and on production of support evidence, abatement as eligible as per the valuation provisions can be allowed to them. We direct that such verification can be done by the jurisdictional authorities. Valuation - whether the tanker on the lorries to be treated as packing material? - Held that: - The gas tanker mounted on the lorry is part of a transport vehicle and cannot be considered as a packin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i-oxide manufactured and cleared by the appellants. The dispute mainly centers around the freight element to be added for the transportation of gases from the unit of the appellant. The second issue is relating to treatment of lorry containers used for transporting gases from the unit of the appellant as a packing material. 2. The ld. Counsel Shri S. Muthuvenkataraman for the appellant submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties held that the tanker lorries used for transportation of gases should be considered as packing material and the value equivalent to the depreciation claimed should be added for duty purposes. 4. The ld. Counsel reiterated the grounds of appeals and submitted that in the first two show cause notices, the lower authorities travelled beyond the scope of the notice. The third notice was hit b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rry for transportation of gases to be considered as packing material, we are not convinced by the reasoning adopted by the lower authorities. The gas tanker mounted on the lorry is part of a transport vehicle and cannot be considered as a packing material. The same is neither factually or legally tenable. Regarding transport of gases through smaller cylinders, ld. counsel conceded that the value h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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