https://www.taxtmi.com/circulars?id=5792 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. en-us Fri, 21 Jun 1996 00:00:00 +0530 Sat, 14 Mar 2009 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5792 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. Circulars Central Excise Fri, 21 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5792