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TMI Blog1997 (12) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - The appellant is manufacturer of electric fans. It sells fans to wholesale dealer from twenty depots located in different parts of the country. It has no sale at the factory for sale from 16 of these depots the appellant had one price. This price was higher than the sales made from the remaining four depots which are located in Ahmedabad, Jaipur, Kanpur and Ghaziabad. The department was o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.C.E., Delhi - 1994 (69) E.L.T. 269 and in Travancore Cements Ltd. v. C.C.E. - 1994 (71) E.L.T. 498. He relies for the latter proposal upon decision of Gujarat High Court in Gujarat State Fertilisers Company v. U.O.I. - 1980 (61) E.L.T. 397 and the Bombay High Court decision in Music India Ltd. v. U.O.I. - 1986 (25) E.L.T. 1032 and the Madras High Court decision in Sharada Silicate and Chemicals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat these factors have upon the determination of the price, so as to sustain a conclusion that the difference in price is due to commercial considerations. He points out that the term geographical consideration is so vague to be meaningless. He therefore, opposes the appeal. 5. There cannot be any dispute with the proposition that the same manufacturer can have different prices and, different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that these taxes cannot form part of the assessable value was not explained. Again we are unable to appreciate what is meant by geographical considerations which would justify reduction in prices. It is not possible to appreciate a difference in geography between Ahmedabad Kanpur, and Delhi Jaipur. However, we have to concede that these were not the considerations embedded in the notice. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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