https://www.taxtmi.com/caselaws?id=47445 Where excisable goods are sold at the same factory-gate price to a related subsidiary and to substantial numbers of independent buyers, the price to independent buyers may be adopted as the assessable value under section 4(1)(a) of the Central Excise and Salt Act, 1944. The decisive factor is the absence of any special favour, preferential pricing, or extra-commercial consideration in sales to the related buyer. On that footing, the valuation based on the independent buyer price was upheld and the challenge to the duty demand failed. en-us Wed, 09 Nov 2005 00:00:00 +0530 Fri, 13 Jun 2014 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47445 Where excisable goods are sold at the same factory-gate price to a related subsidiary and to substantial numbers of independent buyers, the price to independent buyers may be adopted as the assessable value under section 4(1)(a) of the Central Excise and Salt Act, 1944. The decisive factor is the absence of any special favour, preferential pricing, or extra-commercial consideration in sales to the related buyer. On that footing, the valuation based on the independent buyer price was upheld and the challenge to the duty demand failed. Case-Laws Central Excise Wed, 09 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47445