https://www.taxtmi.com/caselaws?id=89094 The Tribunal allowed the appeals in two consolidated cases. In the first issue regarding return freight charges, the Tribunal held that such charges beyond the factory gate were deductible from the Assessable Value, as established by precedent. Consequently, the demand for duty on the excess amount recovered was deemed unjustified. In the second issue concerning duty on tanks fabricated in the factory premises, the Tribunal found in favor of the appellants, stating that the fabricated tanks mounted on motor vehicle chassis were eligible for exemption, rejecting the Revenue's arguments. The Orders-in-Original were set aside, providing relief to the appellants. en-us Fri, 26 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 13:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89094 The Tribunal allowed the appeals in two consolidated cases. In the first issue regarding return freight charges, the Tribunal held that such charges beyond the factory gate were deductible from the Assessable Value, as established by precedent. Consequently, the demand for duty on the excess amount recovered was deemed unjustified. In the second issue concerning duty on tanks fabricated in the factory premises, the Tribunal found in favor of the appellants, stating that the fabricated tanks mounted on motor vehicle chassis were eligible for exemption, rejecting the Revenue's arguments. The Orders-in-Original were set aside, providing relief to the appellants. Case-Laws Central Excise Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89094