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TMI Blog2018 (12) TMI 1954X X X X Extracts X X X X X X X X Extracts X X X X ..... r issue came up before the Tribunal in the case of BOC INDIA LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-I [ 2004 (1) TMI 246 - CESTAT, KOLKATA] wherein it was held that the said charges are not, in any way, related to or connected with the sale of the Gases. As such, the same cannot be said to be includible in the definition of the transaction value‟, as is appearing in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en, hydrogen, oxygen, argon etc. falling under Chapter 28 29 of the first schedule to the Central Excise Tariff Act, 1985. 2. The appellant have filed appeals against the order in appeal dated 29.11.2017 and 27.04.2018, passed by the Commissioner (Appeals), Central Excise CGST, Jaipur. 3. The appellant is supplying gases in cylinders at their factory gate. For taking delivery of these ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding charges‟ collected by the appellants who are manufacturers of gas, after a free period of retention of seven days, are required to be added in the assessable value of the gases or not, after 1.7.2000 when the provision of Section 4 were amended. 5. Heard both the parties and perused the records. 6. After hearing both sides and on perusal of record, we find that the similar iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empty Cylinder. It is only in those cases where the customers do not honour the above contractual obligation to return the Cylinders within the free period, there is provision for rent of the Cylinders for the period for which the customers keep the Cylinders in their premises. This can be safely termed as a sort of penal provision for the customers in not honouring the contractual obligation. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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