https://www.taxtmi.com/caselaws?id=4346 The Appellate Tribunal CESTAT, Kolkata confirmed duty demand components for stock transfer and a calculation mistake but set aside the demand for Delhi Depot sales. The Tribunal ruled that duty on depot sales should be based on prices charged, not ex-factory prices, as wholesale buyers from depots constitute a separate class. Precedent decisions and a Supreme Court ruling supported this stance, emphasizing the need to consider different classes of buyers in duty valuation. The appellants were granted credit for duty paid on the stock transfer to their second unit, highlighting the importance of adhering to established principles in duty assessment. en-us Tue, 15 Jan 2008 00:00:00 +0530 Fri, 27 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4346 The Appellate Tribunal CESTAT, Kolkata confirmed duty demand components for stock transfer and a calculation mistake but set aside the demand for Delhi Depot sales. The Tribunal ruled that duty on depot sales should be based on prices charged, not ex-factory prices, as wholesale buyers from depots constitute a separate class. Precedent decisions and a Supreme Court ruling supported this stance, emphasizing the need to consider different classes of buyers in duty valuation. The appellants were granted credit for duty paid on the stock transfer to their second unit, highlighting the importance of adhering to established principles in duty assessment. Case-Laws Central Excise Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4346