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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CEGAT Mumbai Upholds Dual Pricing for Vibration Dampers to Kirloskar Cummins Ltd</h1> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the respondent regarding the sale of vibration dampers at two prices to Kirloskar Cummins Ltd. The ... Valuation - Class of buyer The Appellate Tribunal CEGAT, Mumbai ruled in favor of the respondent who sold vibration dampers at two prices to Kirloskar Cummins Ltd. The department's appeal was dismissed as there was no illegality in selling at two prices to the same buyer, one as a dealer and the other as a manufacturer of original equipment. The buyer's status justified the dual pricing, and the appeal was rejected.

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