2121b1b5_re___AccountingExplanation_com__Reasons
[0] Octroi duty A/c is debited. [Sr. No.] (v) [Nature of Expenditure] Revenue expenditure. [Reasons] 
Octroi duty paid on goods is a revenue expenditure because goods mean saleable goods. It is recurring and is paid repeatedly whenever goods are purchased.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons