1998 (5) TMI 417 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled that there can be a separate assessable value under Part-II Price List even when there is a Part-I Price List. The Commissioner (Appeals) set aside the Assistant Commissioner's Order, stating that different prices for different classes of buyers are allowed unless it is shown that low prices were charged due to extraneous circumstances. The appeal filed by the Department was rejected.