1998 (5) TMI 417

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....rtment, the issue involved is whether there could be a separate assessable value under Part-II Price List when there is a Part-I Price List also. 2. Shri R.K. Roy, learned J.D.R. submitted that the Assistant Commissioner in the Order-in-Original had observed that the comparative prices between the Part-I and II reflecting the Part-II prices were low whereas the Part-II prices for other industrial....

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....The Commissioner (Appeals) also observed that whether a particular buyer constitutes a class of buyers or not, will depend upon the trade practice. Each buyer is a class by itself since he can be distinguished from other buyers. The Commissioner (Appeals), therefore, set aside the Assistant Commissioner's Order. The very fact is that the law provides for filing of different prices for differen....