https://www.taxtmi.com/caselaws?id=51063 Different categories of buyers may be treated as separate classes for valuation under Section 4 of the Central Excise Act, 1944 where their dealer arrangements are principal-to-principal and at arm's length. A price difference or discount allowed to wholesale and sales-and-service dealers for undertaking free after-sale service does not amount to additional consideration. On that basis, the higher price charged to one dealer category cannot be adopted as the assessable value for all clearances when separate prices are charged to distinct buyer classes. en-us Thu, 23 Aug 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51063 Different categories of buyers may be treated as separate classes for valuation under Section 4 of the Central Excise Act, 1944 where their dealer arrangements are principal-to-principal and at arm's length. A price difference or discount allowed to wholesale and sales-and-service dealers for undertaking free after-sale service does not amount to additional consideration. On that basis, the higher price charged to one dealer category cannot be adopted as the assessable value for all clearances when separate prices are charged to distinct buyer classes. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51063