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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