2019 (3) TMI 777

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..... irmed 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Court, the Revenue issued another Circular No. 923/13/2010-CX dt. 19.05.2010 wherein the Circular dt. 01.07.2002 was withdrawn and it has been clarified that cost of return fare of the empty vehicles is not required to be added in the assessable value of the goods supplied by the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 o .....

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..... the appellants and the appellant is paying charges for that. The Revenue has entertained a view in terms of CBEC Circular No. 643/34/2002-CX dt. 01.07.2002 that on the value of transportation charges for charges paid for return vehicles is to be included in the assessable value. Consequently, the show cause notice was issued to the appellants to demand the duty. Against the said order, the app .....

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