1978 (9) TMI 58

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....ional Secretary and Shri D.N. Lal, Joint Secretary to the Government of India.]. - Govt. of India have considered the points raised in the Revision Application and those urged during the course of the personal hearing and have examined the records of the case. 2. The petitioners have urged that the freight included in the wholesale for destination price is an element of railway freight which is i....

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.... the case of sale at factory gate proportionate railway freight is charged. In all the cases, either sale at factory gate or despatches made to F.O.R. destination certain fixed amount is charged irrespective of the place of delivery. Such equated freight is not admissible under Sec. 4 of the Central Excises and Salt Act, 1944, since it does not represent the actual freight incurred and is also not....