1998 (8) TMI 299 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by a tile manufacturer regarding the classification of wholesalers into different zones for pricing. The Tribunal held that wholesalers in different regions fall into different classes of buyers. The decision was based on the proximity of the factory area, comparable products, and market conditions. The impugned orders were set aside, and the appeal was allowed.