RAMANUJAM J

The petitioner-firm is a manufacturer of domestic electrical appliances, particularly, water heaters of various sizes. On 1-3-1969, excise duty was introduced on domestic electric appliances. The petitioner submitted a price list on 7-3-1969, as required under the Central Excises and Salt Act, 1944 and the Rule made thereunder for approval of the assessable value to the first respondent. At that time the petitioner was having two sets of prices, one applicable to bulk purchasers and another applicable to retail dealers who purchased small quantities. Messrs Philips India Ltd., is the only concern which was buying in large quantities while others were buying in small quantities. The first respondent, however, discarded both the sets of prices and gave a provisional approval on 8-3-1969 at the prices at which Messrs Philips India Ltd. sold the water heaters to small dealers who purchased from them in small quantities. On 26-8-1969, however, the first respondent gave a final approval under Sec. 4(a) accepting the set of prices given by the petitioners applicable to retail dealers. In that letter it was stated that the sale to small retail dealers can be consider