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        Central Excise

        Determination of Assessable value (AV) of Petroleum Products

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        Assessable value inclusion of surcharges and service charges affects excise duty liability on petroleum product sales. Determination of excise assessable value for petroleum products sold at ex-storage points: amounts collected in addition to ex-storage selling price may form part of the consideration and thus be included in the assessable value under Section 4 principles; specific heads considered include State Surcharge, RPO Charge (excluding verifiable transportation component), RPO Surcharge, Railway siding/shunting charges, and Air Field Charges (excluding verifiable transportation component).
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Assessable value inclusion of surcharges and service charges affects excise duty liability on petroleum product sales.

                                Determination of excise assessable value for petroleum products sold at ex-storage points: amounts collected in addition to ex-storage selling price may form part of the consideration and thus be included in the assessable value under Section 4 principles; specific heads considered include State Surcharge, RPO Charge (excluding verifiable transportation component), RPO Surcharge, Railway siding/shunting charges, and Air Field Charges (excluding verifiable transportation component).


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