Supreme Court Upholds Exclusion of Equalised Freight, Rejects Appeals

The Supreme Court dismissed appeals regarding the exclusion of equalised freight in favor of the assessee, upholding a previous judgment. Special leave petitions were also rejected as the matter had been settled against the revenue. The excise authorities will ascertain the permissible amount of equalised freight for exclusion in case of disagreement.

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The Supreme Court dismissed appeals related to the exclusion of equalised freight in favor of the assessee, citing a previous judgment. Special leave petitions were also dismissed as the issue was concluded against the revenue. The excise authorities will determine the eligible amount of equalised freight for exclusion if there is a dispute.

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