2017 (2) TMI 757

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..... at: - the C.B.E. & C. has issued the Circular No. 923/13/2010-CX., dated 19-5-2010 in amending its earlier Circular dated 1st July, 2002, where, it has been clarified that cost of return fare of vehicle is not required to be added for determining the assessable value - demand not justified - appeal allowed - decided in favor of appellant. - E/47/2008-EX(DB) - Final Order No. A/52514/2016-EX(DB) - .....

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..... al Excise Duty demand has been confirmed on the ground that deduction towards the cost of transportation charges are only allowable from the place of removal to the place of delivery and the amount recovered from the buyer towards the cost of return fare of the empty vehicle from the place of delivery will not be available for deduction for the purpose of determination of the duty liability. In co .....

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