https://www.taxtmi.com/caselaws?id=97917 The Tribunal dismissed the Revenue appeal and affirmed the Commissioner's decision to accept different pricing for cylinder valves based on raw materials used, in line with established legal precedents supporting the practice of adopting different prices for similar circumstances. The Commissioner's order was upheld after extensive analysis, referencing the judgment in the Ujagar Prints case, which highlighted the distinct raw materials used for manufacturing different types of valves, leading to differential pricing. The Tribunal found no error in the Commissioner's decision, emphasizing the non-res integra nature of the issue due to numerous cited judgments supporting the practice of differential pricing. en-us Fri, 15 Jun 2001 00:00:00 +0530 Wed, 18 Jan 2012 15:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97917 The Tribunal dismissed the Revenue appeal and affirmed the Commissioner's decision to accept different pricing for cylinder valves based on raw materials used, in line with established legal precedents supporting the practice of adopting different prices for similar circumstances. The Commissioner's order was upheld after extensive analysis, referencing the judgment in the Ujagar Prints case, which highlighted the distinct raw materials used for manufacturing different types of valves, leading to differential pricing. The Tribunal found no error in the Commissioner's decision, emphasizing the non-res integra nature of the issue due to numerous cited judgments supporting the practice of differential pricing. Case-Laws Central Excise Fri, 15 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97917