1997 (9) TMI 216

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at, President]. The department has filed this appeal against the Order-in-Appeal dated 26-8-1989 passed by the Collector of Central Excise (Appeals), Bombay reversing the Order-in-Appeal dated 24-11-1988 passed by the Assistant Collector, Bombay-III. 2. Respondent, engaged in the manufacture of excisable products filed certain price lists claiming deduction on various counts including aver .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... allowing the deduction of secondary packing and also modifying the claim on account of deduction for average freight and transit insurance. Respondent had claimed deduction of 1.95% calculated by dividing the freight charges incurred in the previous year by the net sale price of those goods. The Assistant Collector took the view that 1.95% should be relatable to the gross price, that is without de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment has no such case. 4. Respondent had fixed the average freight to be collected from the buyers, irrespective of the distance factor, on the basis of the previous year s actuals and by dividing the total freight paid in the previous year by the net sale proceeds realised during the previous year. The percentage was arrived at as 1.95%. The Assistant Collector thought that in arriving at the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X