COMMR.OF CENTRAL EXCISE,GOA vs. M/S COSME FARMA LABORATORIES LTD
C.A. No.-001761-001761 - 2007Supreme Court07 Apr 2015
price at which the goods were sold for the
first time in the market would be the assessable value of
the goods in question.
10.
Thus, it had been submitted by the learned counsel
that the view expressed by the Tribunal was incorrect and
the respondent should have been treated as a
manufacturer and the value at which