Case Law Details
Case Name : M/s Bombay Oxygen Corporation Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
Appeal Number : E/1587/05
Date of Judgement/Order : 20/01/2016
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
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CA Urvashi Porwal
Brief of the Case
In the case of M/s Bombay Oxygen Corporation Ltd. Vs. Commissioner of Central Excise, Mumbai-III, it was held that the cost of testing returnable durable cylinders is not required to be included in the assessable value.
Facts of the Case
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