Differential pricing for identical goods did not bar exemption under Notification No. 120/75 where uniform availment condition was met.

Differential pricing for identical goods did not, by itself, disqualify a manufacturer from claiming exemption under Notification No. 120/75. The notification required uniform availment of the exemption in respect of all goods sold under the relevant tariff item, but it did not prohibit sale of identical goods at different prices to different customers. On that basis, the objection raised against the manufacturer was untenable, the denial of the notification benefit was unjustified, and the demand could not be sustained on that ground.

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Issues: Whether charging different prices to different customers for identical goods disentitled the manufacturer from availing the benefit of Notification No. 120/75.

Analysis: The notification granted the exemption subject to the conditions in its provisos, including uniform availment in respect of all goods sold under the relevant tariff item. The only objection raised was that identical goods were sold at different prices to different customers. That circumstance did not amount to a violation of the notification, because the condition required uniform availment of the exemption for all qualifying goods and did not prohibit differential pricing for identical goods.

Conclusion: The denial of the notification benefit was unjustified, and the demand could not be sustained on that ground.

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