2001 (8) TMI 845

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..... r : Jyoti Balasundaram, Member (J)]. The issue involved in the appeal relates to claim for abatement in regard to octroi, turnover tax and secondary freight from the depot to the buyer s premises in respect of Sun Glasses cleared during the period October 1998 to March 1999. 2. The appellants are manufacturing at their factory at Bhiwadi sun glasses, contact lenses and multi-purpose soluti .....

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..... s should be allowed pro rata based on the value of turnover of the sun glasses. In other words, taking the expenses incurred under these heads, it should be allocated to sun glasses in the ratio of sun glasses to total sales of all the products. To this end, the appellants filed certificates duly certified by their auditors, for the year ending 31-3-99, the claim for octroi and turnover tax would .....

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..... )]. Same view has also been expressed in the case of Cachet Pharmaceuticals v. C.C.E., Jaipur - 2001 (132) E.L.T. 72 (T) = 2001 (44) RLT 227. We also find that C.B.E. C. Circular 287/3/97-CX., dated 14-1-97 sets out that in case of multi products and multi locations factories, equalised rates/average freight can be worked out. We also note that lower appellate authority has held pro rata deducti .....

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