https://www.taxtmi.com/caselaws?id=361414 For captive clearances of caustic soda to a sister concern, the normal assessable value was the general wholesale factory-gate price charged to independent buyers, not a specially negotiated contract price for a particular buyer. Where different price lists existed and most sales were made in the ordinary course to unrelated wholesale buyers, that factory-gate price was the more representative normal price under the central excise valuation scheme. The contract price for captive use could not replace the general price, so the duty demand was unsustainable and the impugned order was set aside with consequential relief. en-us Fri, 25 May 2018 00:00:00 +0530 Thu, 07 Jun 2018 07:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361414 For captive clearances of caustic soda to a sister concern, the normal assessable value was the general wholesale factory-gate price charged to independent buyers, not a specially negotiated contract price for a particular buyer. Where different price lists existed and most sales were made in the ordinary course to unrelated wholesale buyers, that factory-gate price was the more representative normal price under the central excise valuation scheme. The contract price for captive use could not replace the general price, so the duty demand was unsustainable and the impugned order was set aside with consequential relief. Case-Laws Central Excise Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361414