1999 (9) TMI 354

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..... Consultant, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. These two reference applications are filed by the Revenue against the Final Order Nos. 1209, 1210/98, dated 26-6-1998 [1998 (104) E.L.T. 573 (T)] of the Tribunal. In the said final order the Tribunal had set aside the impugned order-in-original confirming demand of duty with respect to inclusion of return freight c .....

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..... . Gupta, learned DR and Shri M. Chandrasekharan, learned Advocate and Shri S.R. Narayanan, learned Consultant for the applicants. 4. The learned Senior Advocate submits that as far as the first question is concerned, it concerns inclusion of freight charges in the assessable value of empty tankers and therefore, clearly the matter deals with fixation of assessable value under Section 4 of the C. .....

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..... inal order while considering the question of dutiability of the said tankers had considered the scope of the Notification No. 50/94, dated 1-3-1994 which deals with exemption to bodies built and mounted on chassis of motor vehicles specified therein and had held that such exemption in the said Notification would be applicable to the facts of this case. The Tribunal had also considered the question .....

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