https://www.taxtmi.com/caselaws?id=376756 Freight charges paid for the return journey of empty vehicles after delivery of goods were held not to form part of the assessable value. The earlier departmental circular of 01.07.2002 had treated such return fare as includible, but the later circular of 19.05.2010 withdrew that view and clarified that the cost need not be added. The cited Supreme Court line of authority also supported exclusion of these charges from valuation. Accordingly, the demand based on inclusion of return-freight charges was unsustainable. en-us Mon, 18 Feb 2019 00:00:00 +0530 Sat, 16 Mar 2019 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376756 Freight charges paid for the return journey of empty vehicles after delivery of goods were held not to form part of the assessable value. The earlier departmental circular of 01.07.2002 had treated such return fare as includible, but the later circular of 19.05.2010 withdrew that view and clarified that the cost need not be added. The cited Supreme Court line of authority also supported exclusion of these charges from valuation. Accordingly, the demand based on inclusion of return-freight charges was unsustainable. Case-Laws Central Excise Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376756