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

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....; To Director General (All) Chief Commissioners of Central 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 ....

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....n value of the goods being cleared is available at the factory gate value will be 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 o....