1985 (6) TMI 188

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....A.K.S. Bedi, Advocate, for the Respondents. ORDER This appeal has been filed by the Revenue against the order dated 18-4-1984 passed by the Collector of Central Excise (Appeals), New Delhi. By the said order, the learned Collector (Appeals) has allowed to the respondents the benefit of the deduction of freight element for movement of the goods from the factory gate to the closest delivery point.....

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....ed in the case of Kunal Engineering Co. referred to by the JDR. We observe that the Hon'ble Supreme Court in their judgment 1983 E.L.T. 1896 (S.C.) (Union of India & Ors. v. Bombay Tyre International Pvt. Ltd. etc.) have already held that freight whether equalised or actual would be an admissible deduction for arriving at the assessable value of excisable goods. We further observed that Notificati....