https://www.taxtmi.com/caselaws?id=86714 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. en-us Thu, 19 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 16:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86714 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. Case-Laws Central Excise Thu, 19 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86714