https://www.taxtmi.com/caselaws?id=73688 The appeal was allowed as the court held that the authorized dealers and buyers in the second tier were separate classes of buyers. The net discount after considering additional considerations should be used for assessable value calculation. The court directed the Assistant Collector to re-determine the assessable values based on these findings, entitling the appellants to consequential benefits. The claim for deduction of post-manufacturing expenses was not considered due to the absence of a direct claim in the proceedings. en-us Fri, 13 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73688 The appeal was allowed as the court held that the authorized dealers and buyers in the second tier were separate classes of buyers. The net discount after considering additional considerations should be used for assessable value calculation. The court directed the Assistant Collector to re-determine the assessable values based on these findings, entitling the appellants to consequential benefits. The claim for deduction of post-manufacturing expenses was not considered due to the absence of a direct claim in the proceedings. Case-Laws Central Excise Fri, 13 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73688