1998 (9) TMI 320

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....i Shiv Kumar, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, the issue involved is whether amount collected as freight which is more than the amount spent on actual transport is includible in the assessable value under Section 4 of the Act. 2. We have heard Ms. Ginni Bedi, learned Advocate and Shri Shiv Kumar, learned DR for the Revenue. 3.&ems....