1999 (12) TMI 265 - AT - Central Excise

Summary

The appeal related to duty demand of Rs. 91,200 regarding valuation of decorative laminates. The issue was whether ex-factory price applicable to a specific customer could be used for assessment of goods sold to other parties. The Tribunal ruled in favor of the appellant, stating that different prices for different classes of buyers are allowed under Section 4 of the Central Excise Act. The demand was quashed, and the appeal was allowed.