Appeal against conviction – Jurisdiction - question arising in these appeals relates to the exclusion of equalised freight. This question is already concluded in favour of the assessee by our judgment in Union of India v. Bombay Tyres International Ltd – Held, appeal are, there fore, dismissed with no order as to costs. Of course, the actual amount of equalised freight which is eligible for exclusion will have to be deter- mined by the excise authorities if there is any dispute in,regard to it - Special leave petitions are also dismissed since, the arising in these cases is concluded against the revenue by the above judgment – Petition dismissed