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2003 (6) TMI 263 - CESTAT, NEW DELHIExtract: .......d therein is the transaction value which is acceptable in view of the decision of the Supreme Court in the case of Eicher Tractors Ltd. In view of the fact that none of the exceptions contained in Rule 4(2) applies to the present case, the transaction value has to be accepted. Accordingly, we set aside the impugned order and allow both the appeals.
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