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of <h1>Central Board of Excise and Customs clarifies return fare costs not part of excisable goods' assessable value. Pending cases to follow.</h1> The circular issued by the Central Board of Excise and Customs clarifies that the cost of return fare for vehicles should not be included in the assessable value of excisable goods. This decision aligns with the Tribunal's rulings in cases involving DCW Ltd., Haldia Petrochemicals Limited, and Gujarat Fluorochemicals Ltd., which determined that return freight is not part of the assessable value when onward freight is not included. The Board has accepted these rulings and withdrawn previous instructions requiring the inclusion of return fare costs. All pending cases should be resolved following this updated guidance.
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