2007 (6) TMI 83

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al that the appellants have collected transportation charges through additional invoices and the amounts collected are over and above the actual transport charges. Hence, it is the case of the Department that the additional amount should be included in the assessable value particularly since the period relates to assessment under transaction value under the New Valuation Rules. 2. We find that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X