https://www.taxtmi.com/caselaws?id=107672 Where goods are supplied for site installation and no factory gate sale exists, assessable value may be based on prices of similar goods sold to other customers, and that comparative valuation was sustained. Where no price is available even in the part-II price list, a notional differential between part-I and part-II prices is not an acceptable basis; assessable value must instead be determined under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, after hearing the assessee and passing a speaking order. The text thus distinguishes between valuation by comparable sales and valuation under the prescribed rule when no comparable price is available. en-us Mon, 03 May 1999 00:00:00 +0530 Sat, 24 Mar 2012 12:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107672 Where goods are supplied for site installation and no factory gate sale exists, assessable value may be based on prices of similar goods sold to other customers, and that comparative valuation was sustained. Where no price is available even in the part-II price list, a notional differential between part-I and part-II prices is not an acceptable basis; assessable value must instead be determined under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, after hearing the assessee and passing a speaking order. The text thus distinguishes between valuation by comparable sales and valuation under the prescribed rule when no comparable price is available. Case-Laws Central Excise Mon, 03 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107672