1997 (6) TMI 179 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant, a manufacturer of Ultramarine Blue, in a case involving payment of duty on goods sold through a consignment agent at a slightly higher price. The Tribunal held that buyers at the factory gate and through the consignment agent did not fall into different classes, and duty should be paid based on the factory gate price. The Tribunal allowed the appeal, set aside the previous orders, and remanded the case for a fresh decision on the refund claim. (Citation: 1997 (6) TMI 179 - CEGAT, New Delhi)