https://www.taxtmi.com/caselaws?id=91780 The Collector (Appeals) set aside the order directing a manufacturer to treat the buyer as a related person for Oscillating Table fans. The Tribunal ruled that the buyer did not qualify as a related person, as prices were not unilaterally fixed by the buyer, and the buyer was not in a separate class. The Tribunal upheld the lower assessable value approved for the manufacturer, emphasizing the exclusive sale to the buyer justified lower prices. The decision clarifies related person status, assessable value assessment, and price list implications under the Central Excise Act. en-us Wed, 12 May 1999 00:00:00 +0530 Thu, 20 Oct 2011 18:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91780 The Collector (Appeals) set aside the order directing a manufacturer to treat the buyer as a related person for Oscillating Table fans. The Tribunal ruled that the buyer did not qualify as a related person, as prices were not unilaterally fixed by the buyer, and the buyer was not in a separate class. The Tribunal upheld the lower assessable value approved for the manufacturer, emphasizing the exclusive sale to the buyer justified lower prices. The decision clarifies related person status, assessable value assessment, and price list implications under the Central Excise Act. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91780