Clarification regarding inclusion of cost of return fare of vehicles in assessable value - reg.

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....Excise including LTU (All) Commissioners of Central Excise including LTU (All) Sir/Madam, Subject: - Clarification regarding inclusion of cost of return fare of vehicles in assessable value - reg. Attention is invited to clarification given at S. No 2(b) vide the Board's Circular No. 643/34/2002-CX dated 1st July 2002 as amended by the Circular No. 827/4/2006 dated 12th April 2006 in terms of ....

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....e determined in accordance with Section 4(1)(a) of the Central Excise Act,1944 without any reference to Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. The appeal filed by the department against this order of the tribunal has been dismissed by the Supreme Court vide its order in Civil Appeal D No 9262 of 2009 dated 12th August 2009. 4. Tribunal has ....