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 the cases. However, in order to appreciate the controversy involved, a brief reference to the common and admitted factual background may be necessary.

3. The period of assessment involved in all the appeals is post 1st July, 2000.

4. The respondents-assessees in these appeals are manufacturers of dissolved and compressed industrial gases etc. post mix concentrates (POM) and some other products. These gases are transported and supplied to the customers in tonners, cylinders, carboys, paper cones and HDPE bags, BIBs, pipeline and canisters.

5. Tonners, cylinders and pipelines etc., are specially designed as per the given specifications. Canisters are specially designed containers to be used in the vending machines. The cylinders etc., are either provided by the assessees or the customers bring their own cylinders etc., at the factory gates of the assessees. For providing cylinders, gas lines etc., the assessees collect certain amounts from their customers under different heads, viz., packing charges, wear and tear charges, facility charges, service charges, delivery and collection charges, rental charges, repair and testing charges. These amounts are not shown in the sale invoices for the purpose of computing the assessable value. However, the assessees treat the amounts so received as their income from ancillary or allied ventures.

6. The question for consideration in all these appeals is whether such charges recovered by the assessees from the buyers for being provided with cylinders, tonners, canisters etc., are to be taken into consideration for determination of value of excisable goods in terms of Section 4 of the Act as substituted for purposes of charging of duty of excise on the excisable goods.

7. Section 3 of the Act inter alia provides that there shall be levied and collected in such manner as may be prescribed, a duty of excise to be called the Central Value Added Tax (CENVAT) on all excisable goods which are produced or manufactured in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff Act, 1985. Section 4 of the Act provides for valuation of excisable goods for the purposes of charging of duty of excise.

8. Section 4 of the Act was substituted by a new Section w.e.f. 01.07.2000 by Section 94 of the Finance Act, 2000. Prior to substitution, Section 4(1)(a) inter alia read as under:

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 value, such value, shall, subject to the other provisions of this Section, be deemed to be--

(a) the normal price thereof, that is to say, the price at which such goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade for delive