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2004 (2) TMI 129 - CESTAT, MUMBAIExtract: .......s of Rule 4 of the Customs Valuation Rules can be rejected. The Revenue s appeal merely goes by certain decisions which can be distinguished. The later pronouncements on the subject (Eicher Tractors) should be the guiding principle to reject the transaction value. The Revenue has failed to pass the basic test of Rule 4. 7. The appeals are rejected.
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