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1992 (12) TMI 122 - AT - Central ExciseExtract: .......tion in the price list in Part-1 did not represent the assessable value under Section 4(1) of the Act, solely on the grounds that it was lower than the value determined under the first proviso to Section 4(1 )(a) in respect of sales to a particular class of buyers is not sustainable. We, therefore, set aside the impugned order and allow the appeal.
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