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1990 (10) TMI 175 - CEGAT, NEW DELHIExtract: ......., and there is no other evidence of the value of identical or similar goods. We, therefore, hold that the value of goods shall be determined by adopting the transaction value under Rule 4 of the Rules, i.e. actual price paid by the appellants to the supplier. 25. In view of the foregoing we allow the appeal and set aside the order of the Collector.
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