2016 (9) TMI 1297

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....R) ORDER D. N. Panda (Judicial Member) Both sides agree that there are two issues involved in these appeals. The first issue is whether the handling charges shall form part of the assessable value and whether postage shall form part of the assessable value. 2. Appellant says that handling charges were post clearance charges and that shall not form part of the assessable value. 3. Revenue says....