2000 (5) TMI 277

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..... hankar, Member (T)]. There are two questions for consideration in these appeals, on which the appeals preferred. 2. The first is whether the deductions on account of octroi turnover tax etc. has correctly been granted on the basis of weight of the goods when the rate of duty was ad valorem. The Collector (Appeals) has accepted the contention of the department that such deduction should hav .....

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..... e arrived at, a work sheet duly certified by a chartered accountant, by which these deductions on the basis of weight are converted into deductions on the value. Subject to this condition the appeal on this ground is allowed. 3. The next ground is whether, in equalizing the freight, the total clearances from all the factories and total freight incurred can be averaged into account. In other word .....

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