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2019 (3) TMI 777 - AT - Central ExciseValuation - inclusion of freight charges - return of empty vehicles after delivering the goods up to the buyers - CBEC Circular No. 643/34/2002-CX dt. 01.07.2002 - Held that:- This Tribunal in the case of Haldia Petrochemicals Ltd vs. CCE, Haldia [2008 (12) TMI 47 - CESTAT KOLKATA] which has been affirmed by the Hon’ble Apex Court, the Revenue issued another Circular No. 923/13/2010-CX dt. 19.05.2010 wherein the Circular dt. 01.07.2002 was withdrawn and it has been clarified that cost of return fare of the empty vehicles is not required to be added in the assessable value of the goods supplied by the appellants. The demand against the appellants on account of inclusion of freight charges on the return fare of the empty vehicles is not sustainable - Appeal allowed - decided in favor of appellant.
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