https://www.taxtmi.com/caselaws?id=92271 Separate buyer classes may justify distinct valuation lists where sales are made in substantially different quantities and at separately negotiated prices. The note states that, for excise duty valuation purposes, a regular buyer price list and a contract buyer price list could coexist for the same goods because the buyers were treated as separate and distinct classes. On that basis, Part I price lists for regular buyers and Part II price lists for contract buyers were considered permissible, and consequential relief followed for the assessee. 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 Separate buyer classes may justify distinct valuation lists where sales are made in substantially different quantities and at separately negotiated prices. The note states that, for excise duty valuation purposes, a regular buyer price list and a contract buyer price list could coexist for the same goods because the buyers were treated as separate and distinct classes. On that basis, Part I price lists for regular buyers and Part II price lists for contract buyers were considered permissible, and consequential relief followed for the assessee. Case-Laws Central Excise Mon, 27 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92271