2000 (5) TMI 277 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered two questions in the appeals:
1. Deductions based on weight of goods when duty is ad valorem should also be ad valorem.
2. Equalizing freight based on total clearances from all factories is permissible.
The appeals were allowed in part, with deductions on weight of goods allowed subject to certification by a chartered accountant and equalization of freight based on total clearances upheld.