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2017 (2) TMI 1168 - CESTAT MUMBAIValuation - Job work - The Revenue tried to apply the same price of the principal on the clearance of goods from the job-worker i.e. appellant, for the reason that the appellant has manufactured the goods on loan license basis - Held that: - there is no different law for the manufacture of the medicaments and manufacture of other goods as regard valuation of the goods. Therefore, merely because the appellant has manufactured medicaments on loan license basis, the valuation principle cannot be discarded - appeal allowed - decided in favor of appellant.
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