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2013 (9) TMI 58 - CESTAT NEW DELHIValuation - inclusion of Freight charges - whether the freight charges collected by the respondents for return journey of the vehicles used for transportation of explosives is required to be added in the assessable value of the same or not - Held that:- Two-wheelers manufactured by the appellants are transported in specialized vehicles. Expenses incurred for the onward journey are to be allowed. 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 - Decided against Revenue.
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