2011 (8) TMI 855

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..... ) These are two appeals filed by the Revenue against Order-in-Appeal No. P-II/BKS/233-234/03 dated 05.08.2003. 2. Brief facts of the case are that M/s Universal Luggage Mfg. Co. Ltd.(hereinafter referred to as the respondent) are manufacturers of plastic moulded luggage goods falling under Chapter 42 of the Central Excise Tariff Act.  They are marketing the goods through their depots situat .....

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..... ed is regarding inclusion of equalised freight in the transaction value for the period May 2001 to June 2001 and July 2001 to March 2002. He submitted that issue has already been settled by this Tribunal vide order no. A/465-474/11/EB/C-II dated 16.6.2011 in case of CCE Nashik vs. VIP Industries.Tribunal vide this order has held that with effect from 1.7.2000 when the provisions of new Section 4 o .....

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