1998 (9) TMI 320

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..... ]. In this appeal, the issue involved is whether amount collected as freight which is more than the amount spent on actual transport is includible in the assessable value under Section 4 of the Act. 2. We have heard Ms. Ginni Bedi, learned Advocate and Shri Shiv Kumar, learned DR for the Revenue. 3. Ms. Ginni Bedi, learned Advocate submitted that the appellants were using specially desig .....

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