Subs. by Act 18 of 2017, s. 6, for section 3 . — THE CENTRAL EXCISE ACT, 1944

1 . Subs. by Act 18 of 2017, s. 6, for section 3 . The Central Government may fix different tariff values— (a) for different classes or descriptions of the same excisable goods; or (b) for excisable goods of the same class or description— (i) produced or manufactured by different classes of producers or manufacturers; or (ii) sold to different classes of buyers: Provided that in fixing different tariff values in respect of excisable goods falling under sub -clause (i) or sub-clause (ii), regard shall be had to the sale prices charged by the different classes of producers or manufacturers or, as the case may be, the normal practice of the wholesale trade in such goods.]

Section 1