https://www.taxtmi.com/caselaws?id=92271 Excise valuation permits separate Part I and Part II price lists for the same goods when sales are made to distinct classes of buyers at separately negotiated prices. Buyers purchasing substantially different quantities may constitute separate classes. Accordingly, a regular-buyer price list may coexist with a contract-buyer price list under the applicable valuation provision, allowing differentiated pricing for those buyer categories and consequential relief where such classification is accepted. en-us Mon, 27 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 14:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92271 Excise valuation permits separate Part I and Part II price lists for the same goods when sales are made to distinct classes of buyers at separately negotiated prices. Buyers purchasing substantially different quantities may constitute separate classes. Accordingly, a regular-buyer price list may coexist with a contract-buyer price list under the applicable valuation provision, allowing differentiated pricing for those buyer categories and consequential relief where such classification is accepted. Case-Laws Central Excise Mon, 27 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92271