1999 (9) TMI 354

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.... Chandrasekharan, Sr. Advocate and S.R. Narayanan, Consultant, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. -  These two reference applications are filed by the Revenue against the Final Order Nos. 1209, 1210/98, dated 26-6-1998 [1998 (104) E.L.T. 573 (T)] of the Tribunal. In the said final order the Tribunal had set aside the impugned order-in-original confirming demand....

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....paid truck chassis belonging to the contractors. 3. Heard Smt. Aruna N. Gupta, learned DR and Shri M. Chandrasekharan, learned Advocate and Shri S.R. Narayanan, learned Consultant for the applicants. 4. The learned Senior Advocate submits that as far as the first question is concerned, it concerns inclusion of freight charges in the assessable value of empty tankers and therefore, ....

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....p;We have carefully considered the submissions. We find that the Tribunal in the subject final order while considering the question of dutiability of the said tankers had considered the scope of the Notification No. 50/94, dated 1-3-1994 which deals with exemption to bodies built and mounted on chassis of motor vehicles specified therein and had held that such exemption in the said Notification wo....