https://www.taxtmi.com/caselaws?id=339057 Cost of return fare for empty vehicles travelling back from the place of delivery to the buyer's premises was held not to form part of assessable value for excise duty. The department had sought inclusion by relying on an earlier circular that allowed exclusion only for transportation from the place of removal to the place of delivery, but the later circular of 19 May 2010 clarified that return fare need not be added. In light of that clarification and the Tribunal's earlier view on the same point, such charges were excluded from valuation and the duty demand was unsustainable. en-us Tue, 12 Jul 2016 00:00:00 +0530 Sat, 18 Feb 2017 12:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339057 Cost of return fare for empty vehicles travelling back from the place of delivery to the buyer's premises was held not to form part of assessable value for excise duty. The department had sought inclusion by relying on an earlier circular that allowed exclusion only for transportation from the place of removal to the place of delivery, but the later circular of 19 May 2010 clarified that return fare need not be added. In light of that clarification and the Tribunal's earlier view on the same point, such charges were excluded from valuation and the duty demand was unsustainable. Case-Laws Central Excise Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339057