https://www.taxtmi.com/caselaws?id=2265 The Tribunal held that the freight incurred in the return transportation of empty cylinders should not be included in the assessable value of goods under Rule 5 of the Central Excise Valuation Rules, 2000. Relying on precedent and distinguishing the Revenue's arguments, the Tribunal allowed the appeal, emphasizing that if onward freight was excluded, return freight should also be excluded. The decision clarified the application of valuation rules and highlighted the significance of past decisions and principles in similar cases. en-us Mon, 30 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2265 The Tribunal held that the freight incurred in the return transportation of empty cylinders should not be included in the assessable value of goods under Rule 5 of the Central Excise Valuation Rules, 2000. Relying on precedent and distinguishing the Revenue's arguments, the Tribunal allowed the appeal, emphasizing that if onward freight was excluded, return freight should also be excluded. The decision clarified the application of valuation rules and highlighted the significance of past decisions and principles in similar cases. Case-Laws Central Excise Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2265