JUDGMENT : Special Leave granted. 2. Heard counsel for the parties. The contention of the learned counsel for the appellant is that if the transportation, insurance and installation charges are excluded from the value of the goods the appellants will be entitled to the exemption, the value of the material thereafter being reduced to below Rs. 20 lakhs. The question whether the charges are excludible from the total value for the purposes of exemption and if so whether the value of the machinery will be reduced as contended, will be examined by the Tribunal. Since we do not find any reference to the same in the impugned order of the Tribunal, the impugned order is set aside and the matter is remanded to the Tribunal for examination of the said question only. The appeal is allowed accordingly with no order as to costs.