ORDER

1. This batch of appeals, by the Revenue, under Section 35L(b) of the Central Excise Act, 1944 (for short "the Act") is directed against the orders passed by the Customs, Excise & Service Tax Appellate Tribunal (for short "the Tribunal"). By the impugned orders, the Tribunal has held that despite insertion of amended Section 4 of the Act w.e.f. 1st July, 2000 introducing the concept of "transaction value" in Section 4(1)(a) of the Act, the ratio of the decision of this Court in the case of Collector of Central Excise, Madras v. Indian Oxygen Ltd.: (1988) 4 SCC 139, still holds the field. Therefore, the charges recovered by the assessees from their customers for providing them the containers and/or canisters etc. for supply of gases or other items etc., manufactured by them are not to be added to the price of the goods etc., for the purpose of determination of the assessable value under Section 4 of the Act, as substituted by Section 94 of Finance Act of 2000.

2. The factual position in regard to the nature and design of the containers, canisters etc., in each of the appeals being different, for the purpose of this order, we refrain from narrating the facts obtaining in each of