1998 (7) TMI 350

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..... [Order Per : Justice U.L. Bhat, President]. Appeal E/4766/92-A relates to approval of price list and the other two appeals relate to consequential demand of differential duty for two periods, namely, August, 1990 to January, 1991 and February, 1991 to July, 1991. 2. Appellant is engaged in the manufacture of Cinni Brand electric fans in the factory situated in a backward area in U.P. State .....

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..... Tribunal)]. The Tribunal held that buyers in two regions should be regarded as falling in two different classes of buyers and therefore the higher price charged to buyers in one region cannot be regarded as the basis for determination of assessable value for goods sold to buyers of another region. In the case of another manufacturer of the same branded fans we have taken the same view as seen in F .....

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