https://www.taxtmi.com/caselaws?id=100620 Pro rata abatement of octroi, turnover tax and secondary freight may be examined for valuation where a multi-product business cannot precisely allocate common expenses to sun glasses. Average or equalised allocation based on turnover may be relevant, and a deduction claim should not fail solely because product-wise figures are unavailable. The applicable duty rate under the relevant tariff classification also requires verification as part of the valuation and duty determination. Both the deduction claim and tariff-rate issue require fresh consideration on the evidence and applicable tariff position. en-us Sun, 12 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100620 Pro rata abatement of octroi, turnover tax and secondary freight may be examined for valuation where a multi-product business cannot precisely allocate common expenses to sun glasses. Average or equalised allocation based on turnover may be relevant, and a deduction claim should not fail solely because product-wise figures are unavailable. The applicable duty rate under the relevant tariff classification also requires verification as part of the valuation and duty determination. Both the deduction claim and tariff-rate issue require fresh consideration on the evidence and applicable tariff position. Case-Laws Central Excise Sun, 12 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100620