1998 (8) TMI 299

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....Shri K. Srivastava, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of tiles, was filing price lists from time to time in Part I. According to the sale pattern of the appellant, wholesalers in the entire country were grouped into Zones, Zone A consisting of wholesalers in North and North East part of the country in India and Zone B....

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.... in Gora Mal Hari Ram Ltd. v. CCE, Delhi [1994 (69) E.L.T. 269 (T)] held that wholesalers in two different regions fall into two different classes of buyers. 2. The present appeal arises in relation to Pt. I price list No. 9/91. The Assistant Collector once again directed that the price for wholesalers in Zone A will be the price for the purpose of determining the assessable value of goods....