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of <h1>Exclusion of transportation charges for empty cylinders from assessable value upheld by Tribunal</h1> <h3>GRASIM INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE</h3> GRASIM INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE - 2004 (167) E.L.T. 241 (Tri. - Del.) Issues:1. Inclusion of transport cost for return of empty cylinders in assessable value.The appeal in this case revolved around the question of whether the appellant is required to include the cost of transport related to the return of empty cylinders in the assessable value. The Tribunal referred to a previous judgment by the Bombay High Court in Rogers & Co. Pvt. Ltd. v. Union of India, where it was established that the cost of transport, including delivery department costs and maintenance of trucks and drivers, should not be added to the assessable value. This decision was upheld by the Supreme Court in a subsequent ruling. Therefore, the Tribunal held that the transportation charges for returning empty cylinders should not be considered in the assessable value. Consequently, the impugned order was set aside, and the appeal was allowed.
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