<h1>Tribunal: Freight charges remain deductible based on past acceptance; other agent expenses not eligible for deduction.</h1> The tribunal ruled that the department cannot change its stance on allowing the deduction of 'freight charges' from the gross value when it has previously accepted this in similar cases. However, for other expenses claimed by the clearing and forwarding agent, reimbursement is not deductible. The demand for these expenses was upheld, indicating that only freight charges are eligible for deduction based on past departmental acceptance.