1999 (5) TMI 517

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..... air, Member (T)]. The common issue involved in these appeals is the includibility of the cost of wire ropes used for tying steel plates, etc., in the assessable value of steel plates, etc. Accordingly, these appeals are disposed of under this common order. 2. Arguing the appeals, ld. Counsel Shri V. Sridharan, submits that while despatching iron and steel products by Rail, as per the requi .....

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..... to be included in the assessable value of the iron and steel products. 3. Heard ld. SDR, Shri Parbhat Kumar for the Revenue. 4. We have perused the records and have considered the rival submissions. As the issue remains covered in favour of the appellants by the aforesaid decision of the Tribunal, we allow these appeals following that decision with consequential relief to the appellants. - .....

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