1997 (6) TMI 179

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..... nt]. Appellant, engaged in the manufacture of Ultramarine Blue, had filed price list declaring factory gate price which was approved. Goods were being cleared on payment of duty on the assessable value based on the approved price. It appears a small part of the goods was being sold to some buyers through a consignment agent at a slightly higher price, the difference in price being equal to t .....

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..... ors relevant for classification. Therefore, since the factory gate price was available, duty was rightly paid on such price. The appellant would, therefore, be entitled to refund. The exact amount of refund has to be worked out by the jurisdictional adjudicating authority. With this direction the impugned orders are set aside and the case is remanded to the jurisdictional adjudicating authority fo .....

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