9911796707
TMI Blog2003 (12) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ons in the present case are identical in nature. If that be so, the supply of chlorine and supply of tonners are to be treated as two separate transactions. Once these transactions are treated as separate, it cannot be contended that the rental paid by the buyer is an amount which he is liable to pay by reason of, or in connection with the sale. Admittedly, sale is only that of chlorine. The tonner in which it is supplied is durable and returnable packing. We cannot, therefore, agree with the Commissioner that the rental paid by the buyer to the appellant in respect of the tonners has to be treated as part of the transaction value. In the present case, there is no allegation or finding that the buyers of the goods are related and that deliv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied by the appellants or by the buyer. Prior to 1-7-2000 department accepted the position taken by the appellants that Rs. 150/- PMT collected by them when they provide their own tonners, is not includible in the assessable value. Department also agreed with the assessee that when tonners were provided by the buyers, assessable value is only the price of the chlorine. 3. With effect from 1-7-2000 Section 4 of the Central Excise Act has been substituted by new Section 4 which provides that the assessable value on each removal of the goods where goods are sold by the assessee to unrelated buyer for delivery at the time and place of removal shall be the transaction value where price is the sole consideration for sale. Contending that the ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of gases and the other is incidental supply of cylinders for rent. Therefore, the rental charges are not liable to be added to the value of the gases supplied. Same view was again taken by the Supreme Court in Collector of Central Excise, Bombay-III v. Century Spg. Mfg. Co. Ltd. - 1997 (94) E.L.T. 16 (S.C.). It is the contention of the Revenue that after the amendment to Section 4 w.e.f. 1-7-2000 introducing the concept of 'transaction' value in Section 4(1)(a) the ratio of the decision of the Supreme Court referred above is no longer applicable. Transaction value would take in any amount that the buyer is liable to pay to the assessee by reason of, or in connection with the sale also. According to the Revenue, the rental paid by the buye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained under Rule 6 of the Central Excise Rules, 2000. 7. It is contended before us by the appellant that in the present case, there is no occasion for applying the provisions contained under Rule 6 of the Valuation Rules. We find merit in this contention. The relevant portion of Section 4 reads as follows :- "4. Valuation of excisable goods for purposes of charging of duty of excise. — (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of the goods, such value shall - (a) in a case where the goods are sold by the assessee, for delivery at the time and place of the removal, the assessee and the buyer of goods are not related and the price is the sole con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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