1987 (11) TMI 89

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..... l) Appellate Tribunal, New Delhi. There are only two points in this appeal. The first relates to the charges for packing of the glassware, including glass bottles, marketed by the appellant. The other relates to the cost of transportation recovered by the appellant as part of the price. The appellant claimed that for the purpose of computing the excise duty it was entitled to a deduction of the pa .....

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..... of the goods. Equalisation of freight should make no difference to the claim for deduction so long as the transportation charges are imposed in respect of the journey of the goods beyond the factory gate. It has, however, been pointed out by the Appellate Tribunal that the appellant has not disclosed to the authorities what precisely were the particulars of the transportation charges which were in .....

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