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1995 (10) TMI 115 - AT - Central ExciseExtract: .......cause it was less than the cost of manufacture of raw material, manufacturing cost and the manufacturing profit. Having regard to these rulings of the Hon rsquo ble Supreme Court, we uphold the contentions of the appellants that the price declared by them was a correct price. In the result, the impugned order is set aside and the appeal is allowed.
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