2005 (9) TMI 170

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....r : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The dispute is about Central Excise Valuation of two medicines manufactured by M/s. Amstrin Pharma Pvt. Ltd. and supplied to M/s. Abbott Laboratories (I) Limited. Up to 21-3-2000, the sale price of M/s. Abbott Laboratories (I) Limited was being adopted as the assessable value for payment of Central Excise duty. From tha....

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....eing sought to be sustained on the basis that the sale price of the manufacturer is as determined by the buyer. It is also being pointed out that raw materials were being supplied by the buyer. Beyond this, there are no material facts relevant to that issue of relationship. 5. In the present case, both the manufacturer and buyer are limited Companies. The sale price of the manufacturer is as ag....