2000 (6) TMI 429 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, who were manufacturers of paints and varnishes. The Tribunal allowed deduction for equalized freight in contract sales, stating it is eligible for deduction in fixing the assessable value. The orders of the lower authorities denying the deduction were set aside, and the appeals were allowed.