Deduction of Cost of Transportation for Return Journey -regarding

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.... the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. 2. The clarification given for the Point of Doubt mentioned at Serial No. 2(b) of the said Circular stands modified as under: Old Sr.No. Point of Doubt Earlier Clarification Amended Clarification 2(b) If manufacturer/ transporter charges cost of transportation both for outward journey up to ....