GRASIM INDUSTRIES LTD. Vs. CCE

JUDGEMENT

(1.) The issue raised in this appeal as 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 and Co. Pvt. Ltd. Vs. Union of India 1993 (67) ELT 249 (Bom.) The Hon'ble High Court has held as follows : -

(2.) The above decision has been affirmed by the Supreme Court in 1997 (94) ELT A255. Following the ratio of the above decision, we hold that the transportation charges relating to the return of the empty cylinders is not liable to be added to the assessable value. The impugned order is set aside and the appeal stands allowed.