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2004 (2) TMI 492 - CESTAT, MUMBAIExtract: ....... that the respondents are selling goods to M/s. Laboratories Garnier (India) Limited in the course of wholesale trade and that the price contracted for sale at the time and place of removal, that price is the normal price within the meaning of Section 4 of the Central Excise Act, 1944. We, therefore, uphold the impugned order and reject the appeal.
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