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1992 (3) TMI 172 - CEGAT, NEW DELHIExtract: .......assessable value of the goods in the light of Bills of Entries filed by the appellants. If the conditions, either under Rule 5 or 6 of the Customs Valuation Rules of 1988 are satisfied, he may adopt the same. 19. The appeals are thus allowed and remanded to the Collector for redetermining the assessable value in the light of the above observations.
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