Assessable value inclusion: non-transport surcharges and RPO operating costs must be added to taxable petroleum value. The circular clarifies that amounts collected by oil companies that constitute consideration for sale must be included in the assessable value when excise duty is paid at ex-storage point: State Surcharge and RPO Surcharge are includible; RPO and Air Field charges must be apportioned so transportation costs may be excluded subject to verification while operating cost/return elements are includible; and railway siding/shunting charges incurred within warehouse premises before clearance are includible.