https://www.taxtmi.com/caselaws?id=236625 The Tribunal affirmed the decision in favor of the respondents, ruling that freight charges for the return journey of vehicles used for transporting explosives should be included in the assessable value. The Tribunal found that transportation expenses for specialized vehicles with limited utility for other goods on return trips should be allowed, following precedent set in a previous case. The Revenue's appeal lacked substantial arguments against this decision, leading to the rejection of their appeal. The judgment underscores the importance of legal precedent and the consideration of unique circumstances in determining assessable values. en-us Wed, 01 May 2013 00:00:00 +0530 Tue, 03 Sep 2013 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236625 The Tribunal affirmed the decision in favor of the respondents, ruling that freight charges for the return journey of vehicles used for transporting explosives should be included in the assessable value. The Tribunal found that transportation expenses for specialized vehicles with limited utility for other goods on return trips should be allowed, following precedent set in a previous case. The Revenue's appeal lacked substantial arguments against this decision, leading to the rejection of their appeal. The judgment underscores the importance of legal precedent and the consideration of unique circumstances in determining assessable values. Case-Laws Central Excise Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236625