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2015 (4) TMI 26 - CESTAT CHENNAIExemption from CVD - Addition of trade discount to transaction value - Maintainability of appeal - Held that:- Amount involved in this case is ₹ 4,13,115/- as seen from the worksheet submitted by the learned advocate and the issue is not recurring in nature. - Following decision of - Commissioner of Income-tax Versus Ranka & Ranka [2011 (11) TMI 449 - KARNATAKA HIGH COURT] - appeal filed by Revenue is dismissed under proviso to Section 129A (1) of the Customs Act, 1962 as not maintainable - Decided against Revenue.
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