https://www.taxtmi.com/circulars?id=5727 Where freight is averaged into prices and cannot be determined product wise or factory wise in multi product, multi factory concerns, total transportation costs for the period may be aggregated, amounts attributable to exempt, non excisable and specific rated consignments excluded, and the balance allocated pro rata to assessable products (for example by weight or sale unit) as equalised freight to be deducted in arriving at the factory gate assessable value. en-us Tue, 14 Jan 1997 00:00:00 +0530 Fri, 13 Mar 2009 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5727 Where freight is averaged into prices and cannot be determined product wise or factory wise in multi product, multi factory concerns, total transportation costs for the period may be aggregated, amounts attributable to exempt, non excisable and specific rated consignments excluded, and the balance allocated pro rata to assessable products (for example by weight or sale unit) as equalised freight to be deducted in arriving at the factory gate assessable value. Circulars Central Excise Tue, 14 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5727