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of <h1>Tribunal allows appeal on duty for return vehicles, citing legal precedents & circular.</h1> <h3>Bharat Petroleum Co. Ltd. Versus C.C.E., Delhi-III</h3> Bharat Petroleum Co. Ltd. Versus C.C.E., Delhi-III - TMI Issues:Appeal against duty demanded on return of empty vehicles after delivering goods.Analysis:The appellant, a manufacturer of petroleum products, appealed against a duty demanded on the return of empty vehicles after delivering goods to buyers. The Revenue based its demand on a circular stating that transportation charges for return vehicles should be included in the assessable value. However, a previous Tribunal decision, affirmed by the Apex Court, and a subsequent Revenue circular clarified that the cost of return fare of empty vehicles should not be added to the assessable value of goods supplied. The Tribunal held that the demand against the appellant was not sustainable in light of the settled issue. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief.This judgment addressed the issue of inclusion of freight charges on the return fare of empty vehicles in the assessable value of goods supplied by the appellant. The Tribunal relied on a previous decision affirmed by the Apex Court and a subsequent Revenue circular to conclude that such inclusion was not required. By setting aside the impugned order, the Tribunal provided relief to the appellant, highlighting the importance of legal precedents and clarifications in resolving disputes related to duty demands on transportation charges for return vehicles.
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