Inclusion of cylinder rental charges, testing charges in ...
Cylinder Rental and Testing Charges Excluded from Assessable Value for Central Excise; Packing Not Essential for Marketability.
January 20, 2016
Case Laws Central Excise AT
Inclusion of cylinder rental charges, testing charges in assessable value - Valuation of goods - the packing of the gases into cylinders is not necessary for making the gas marketable - these charges would not be includible in the assessable value - AT
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