TMI Blog2005 (4) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. This appeal has been filed by Revenue. 2. After hearing both sides and considering the material it is found - (a) The assessee was manufacturing Medicaments under Technical Collaboration/advice from M/s. Lyka Labs Ltd. The Medicaments so manufactured were sold to M/s. Lyka Lab. (b) Revenue has aggrieved that the value for the purpose of assessment in this case has n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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