2004 (1) TMI 509

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..... tant, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - The issue raised in this appeal is whether the appellant is liable to include the cost of transport relating to return of the empty cylinders in the assessable value. We find that a similar issue had come up for consideration before the Bombay High Court in Rogers & Co. Pvt. Ltd. v. .....

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..... ncludes the costs of the delivery department as well as the cost of maintaining trucks and drivers. These should all have been allowed fully as a part of their transport costs." The above decision has been affirmed by the Supreme Court in 1997 (94) E.L.T. A255. Following the ratio of the above decision, we hold that the transportation charges relating to the return of the empty cylinders is not l .....

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