https://www.taxtmi.com/caselaws?id=41665 Approved price lists under Rule 173-C of the Central Excise Rules were treated as carrying finality, so the authorities could not reopen a list to disallow transport charges merely by characterising the freight as equalised freight. The deduction for transportation charges had already been accepted, and the assessee was held entitled in law to such deduction whether calculated on average freight or actual transportation cost. The attempted revision of the allowance was therefore unsustainable, and the disallowance of transport charges was set aside in favour of the assessee. en-us Thu, 15 Mar 1984 00:00:00 +0530 Sat, 05 Jun 2010 12:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41665 Approved price lists under Rule 173-C of the Central Excise Rules were treated as carrying finality, so the authorities could not reopen a list to disallow transport charges merely by characterising the freight as equalised freight. The deduction for transportation charges had already been accepted, and the assessee was held entitled in law to such deduction whether calculated on average freight or actual transportation cost. The attempted revision of the allowance was therefore unsustainable, and the disallowance of transport charges was set aside in favour of the assessee. Case-Laws Central Excise Thu, 15 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41665