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2000 (7) TMI 156 - CEGAT, CALCUTTAExtract: ....... of the goods in India and not to imports. Therefore, provisions of Rule 9(1)(c) of the Customs Valuation Rules are also not attracted. 7. From what is stated above, we are of the opinion that no legal or factual basis exists for the impugned orders. They are, accordingly, set aside and appeal is allowed with consequential relief to the appellants.
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