Determination of Assessable value - Equalisation of freight in cases of multi product, multi factory companies

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....rtment of Revenue, New Delhi Subject : Determination of Assessable value - Equalisation of freight in cases of multi product, multi factory companies Sub-Section (2) of Section 4 of the Central Excise Act, 1944 provides for exclusion of the cost of transportation from the place of removal to the place of delivery, from the value of excisable goods, where the price thereof for delivery at the....

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....at the real wholesale cash price at the factory gate and no excise duty can be charged on it. "(Para 50).  3. Now a question has arisen how the deduction on account of freight has to be allowed in respect of multi-product, multi-factory companies where it may not be possible to work out separately product-wise and factory-wise freight charges to be deducted.  Similar question was c....