2007 (5) TMI 476

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..... shown along with the RPO charges, the charges have been transparently collected and included in the invoice as per the direction of the OCC. Hence, we are of opinion that the requirement at the material time under Rule 5 of the Central Excise (Valuation) Rules, 2000 that transport charges should be separately shown, has been met - we find no reason to uphold the impugned Order including FDZ charge .....

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..... 0.27 paise of RPO in respect of supply of HSD Oil. In view of the fact that FDZ charges are separately shown along with the RPO charges, the charges have been transparently collected and included in the invoice as per the direction of the OCC. Hence, we are of opinion that the requirement at the material time under Rule 5 of the Central Excise (Valuation) Rules, 2000 that transport charges should .....

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