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Valuation Dispute Over Excisable Goods: Transportation Charges and Rule 8 of Central Excise Valuation Rules 2000 Examined.

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....Valuation - inclusion of transportation charges - In the first SCN the value is sought to be determined in terms of Section 4(1)(a) read with Rule 4 and 5 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, whereas in the present SCN demand is sought to be made by invoking Rule 8 of the Valuation Rules ibid. - Matter remanded back.....