Clarification regarding inclusion of cost of return fare of vehicles in assessable value - reg.

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..... eneral (All) Chief Commissioners of Central Excise including LTU (All) Commissioners of Central Excise including LTU (All) Sir/Madam, Subject: - Clarification regarding inclusion of cost of return fare of vehicles in assessable value - reg. Attention is invited to clarification given at S. No 2(b) vide the Board's Circular No. 643/34/2002-CX dated 1st July 2002 as amended by the Cir .....

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..... eing cleared is available at the factory gate value will be determined in accordance with Section 4(1)(a) of the Central Excise Act,1944 without any reference to Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 . The appeal filed by the department against this order of the tribunal has been dismissed by the Supreme Court vide its order in Civil Ap .....

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