2006 (12) TMI 552

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.... for the Appellant. Shri K. Sambi Reddy, Authorised Representative (JDR), for the Respondent. ORDER [Order per : S.L. Peeran, Member (J)]. - This appeal arises from O-I-O No. 2/2006, dated 26-5-2006 by which the Revenue has proceeded to add the freight and insurance charges in the assessable value of the goods which had already been assessed in terms of Section 4 on the basis of factory p....

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....rned JDR reiterates the order. 4. On a careful consideration, we notice that the issue is decided by the Final Order No. 938/2006, dated 18-5-2006 holding that these two elements cannot be added in the assessable value, as the assessments had been finalized on the price lists submitted by them with regard to the value of goods cleared from the factory gate. The present two elements pertain....