K.K.USHA, J. - (1.)In this appeal at the instance of the assessee three issues are involved. The first issue relates lo the claim for deduction of transportation charges from the assessable value of the goods sold for domestic clearance. The second issue relates to the claim for deduction of expenses incurred on return journey of specialized vehicles transporting two wheelers manufactured by the appellant. The third issue relates to whether the amount of freight collected in excess of the freight actually incurred is includible in the assessable value of the goods manufactured by the appellant.
(2.)Admittedly, the first issue has been decided against the appellant by this Tribunal in assessee's own case reported in 2001 (127) E.L.T. 62. Even though the assessee has taken up the matter before the Supreme Court, so long as the judgment of this Tribunal is not stayed by the Supreme Court we follow the above judgment and hold the issue against the assessee.
(3.)As far as transportation expenses relating to return journey of the vehicles are concerned, we are of the view that the appellant is justified in its complaint. Two -wheelers manufactured by the appellants are transported in specialized vehicles. Expenses incurred for the onward journey are to be allowed. There is no reason to deny the expenses incurred for return journey of those vehicles which are specially designed and which cannot carry any other goods on its return. We, therefore, decide the second issue in favour of the appellant.