(i) Freight;

(ii) Other Taxes;

(iii) Interest on Debtors and Interest on duty-paid Stocks;

(iv) Distribution Expenses at duty-paid Depot;

(v) Excise Duty.

The Assistant Commissioner allowed the deductions on account of freight, other taxes, excise duty in terms of Honourable Supreme Court Judgement in the case of Bombay Tyre International. Interest on Debtors and Interest on duty-paid Stocks at Depot and Distribution Expenses on duty-paid goods at Depot, were disallowed.

2. At this stage, it may be mentioned that Interest on Debtors, Interest on duty-paid Stocks and Distribution Expenses - were claimed by the appellants in the light of the Supreme Court Judgement in the case of MRF reported in 1987 (27) ELT-553. This Judgement, it may further be noted, was recalled on a Review Petition filed by the Government of India. Final Judgement of the Supreme Court on the various aspects agitated by the Government in its Review Petition, has been delivered by the Apex Court as reported in 1995 (77) ELT-433.

3. On appeal before the Commissioner (Appeals), the appellants herei