Freight Charges in Valuation: Return Journey Expenses for Special Vehicles Allowed Under Central Excise Regulations.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Valuation - inclusion of Freight charges - There is no reason to deny the expenses incurred for return journey of those vehicles which are specially designed and which cannot carry any other goods on its return - AT....
TaxTMI