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2002 (4) TMI 130 - CEGAT, COURT NO. I, NEW DELHIExtract: .......h circumstances it is clear that the goods fall outside the purview of Section 4A. They are therefore required to be assessed in terms of the valuation provided for in Section 4. 6. In view of the above, the appeal of the Revenue is allowed after setting aside the impugned order and the adjudication order passed by the Dy. Commissioner is restored.
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