1998 (12) TMI 272

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..... er : Gowri Shankar, Member (T)]. M/s. Mistair Home Products, the respondent in this appeal, manufactured and cleared, inter alia shower to shower medicated prickly heat powder. It filed a price list under Part I i.e. the normal price at which such goods are sold or offered for sale for this product. Assistant Collector did not accept this price list and returned it to the assessee asking it .....

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..... The Collector (Appeals) has held that the exemption under Notification 245/83 cannot be forced upon the assessee, and that the assessee has a right to choose the value specified in clause (a) of sub-section (1) of Section 4. 3. We do not consider it necessary to go into the general the question as to whether an exemption notification is binding an assessee or not. That is not required to be don .....

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..... as also answered the point sought to be made by the departmental representative that what is attempted to be done by the department is in effect to apply the second proviso to clause (a) of sub-section (1) of Section 4 of the Act which provides that any statutorily fixed wholesale price shall be the assessable value. The valid distinction that the Collector (Appeals) draws between the wholesale pr .....

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