https://www.taxtmi.com/caselaws?id=94990 For valuation under Section 4 of the Central Excise Act, the same buyer may be treated as belonging to different classes when purchases are made in distinct commercial capacities. Here, the buyer purchased as both a dealer and an original equipment manufacturer, and the higher dealer price and lower OEM price were supported by that commercial distinction. The OEM price was also comparable to pricing charged to another OEM buyer, reinforcing the genuineness of the differential pricing. The differential prices were therefore treated as lawful, and the departmental appeal was rejected. en-us Wed, 18 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94990 For valuation under Section 4 of the Central Excise Act, the same buyer may be treated as belonging to different classes when purchases are made in distinct commercial capacities. Here, the buyer purchased as both a dealer and an original equipment manufacturer, and the higher dealer price and lower OEM price were supported by that commercial distinction. The OEM price was also comparable to pricing charged to another OEM buyer, reinforcing the genuineness of the differential pricing. The differential prices were therefore treated as lawful, and the departmental appeal was rejected. Case-Laws Central Excise Wed, 18 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94990