https://www.taxtmi.com/caselaws?id=86181 A conditional excise exemption tied to a statutory price list was interpreted as requiring a uniform claim for all covered clearances if the manufacturer wished to retain the benefit. The notification was not treated as an alternative valuation scheme under section 4(1)(a); instead, its proviso was held to be a clear condition applicable to every medicine in the price list, regardless of buyer class. Where the exemption was claimed only selectively, the benefit could not be confined to chosen clearances, and differential duty had to be worked out afresh on remand after hearing the assessee. en-us Thu, 07 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86181 A conditional excise exemption tied to a statutory price list was interpreted as requiring a uniform claim for all covered clearances if the manufacturer wished to retain the benefit. The notification was not treated as an alternative valuation scheme under section 4(1)(a); instead, its proviso was held to be a clear condition applicable to every medicine in the price list, regardless of buyer class. Where the exemption was claimed only selectively, the benefit could not be confined to chosen clearances, and differential duty had to be worked out afresh on remand after hearing the assessee. Case-Laws Central Excise Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86181