2004 (3) TMI 572

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Full Text of the Document

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..... Shri B.L. Narasimhan, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The respondent is a manufacture of telecom equipment. The basic issue raised in these appeals of the Revenue is whether freight and insurance should form part of the assessable value of the equipment. Commissioner (Appeals) held that the sale of the goods had taken place prior to their transport and ....