1998 (5) TMI 417

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: In this appeal filed by the Department, 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... between M/s. T.E.L.C.O. and the assessee. 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 ....