https://www.taxtmi.com/caselaws?id=170590 The Tribunal disallowed the deduction for the cost of packing claimed to be of durable and returnable nature due to the absence of an agreement for return between the assessee and customers. However, the deduction of equalized freight was upheld, citing Section 4(2) of the Central Excise Act and a Supreme Court judgment, allowing exclusion of transportation costs even when charged on an average basis. Consequently, the Tribunal partly allowed the Revenue's appeal by upholding the deduction of equalized freight while setting aside the deduction for the cost of packing. en-us Mon, 01 Nov 2010 00:00:00 +0530 Wed, 03 Jun 2015 11:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170590 The Tribunal disallowed the deduction for the cost of packing claimed to be of durable and returnable nature due to the absence of an agreement for return between the assessee and customers. However, the deduction of equalized freight was upheld, citing Section 4(2) of the Central Excise Act and a Supreme Court judgment, allowing exclusion of transportation costs even when charged on an average basis. Consequently, the Tribunal partly allowed the Revenue's appeal by upholding the deduction of equalized freight while setting aside the deduction for the cost of packing. Case-Laws Central Excise Mon, 01 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170590