https://www.taxtmi.com/caselaws?id=107680 Different classes of buyers may be assessed at different prices for central excise valuation under Section 4 of the Central Excise Act. The lower prices charged to northern region dealers were treated as commercial prices, as the record did not show that they were not genuine market prices. The northern buyers were regarded as a separate class, and the lower pricing was explained by market competition and related expenses. On that basis, duty paid on the northern dealer prices was accepted and the additional demand was set aside in favour of the assessee. en-us Tue, 31 Dec 2002 00:00:00 +0530 Sat, 24 Mar 2012 12:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107680 Different classes of buyers may be assessed at different prices for central excise valuation under Section 4 of the Central Excise Act. The lower prices charged to northern region dealers were treated as commercial prices, as the record did not show that they were not genuine market prices. The northern buyers were regarded as a separate class, and the lower pricing was explained by market competition and related expenses. On that basis, duty paid on the northern dealer prices was accepted and the additional demand was set aside in favour of the assessee. Case-Laws Central Excise Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107680