https://www.taxtmi.com/caselaws?id=80539 The Tribunal upheld the decision of the Collector (Appeals) that the contracted parties, wholesale dealers, were not a separate class of buyers under the Central Excises & Salt Act, 1944. Despite arguments based on a clarification by the Central Board of Excise and Customs and relevant case laws, the Tribunal determined that the documents submitted were order confirmations, not contracts, indicating no change in title or ownership of goods. Consequently, the appeal was rejected, affirming that the contracted parties did not qualify as a distinct class of buyers under the Act. en-us Thu, 19 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80539 The Tribunal upheld the decision of the Collector (Appeals) that the contracted parties, wholesale dealers, were not a separate class of buyers under the Central Excises & Salt Act, 1944. Despite arguments based on a clarification by the Central Board of Excise and Customs and relevant case laws, the Tribunal determined that the documents submitted were order confirmations, not contracts, indicating no change in title or ownership of goods. Consequently, the appeal was rejected, affirming that the contracted parties did not qualify as a distinct class of buyers under the Act. Case-Laws Central Excise Thu, 19 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80539