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1996 (3) TMI 310 - CEGAT, NEW DELHIExtract: .......es to the IDR/IBRD Aided Projects are governed by separate instructions and the aid/re-imbursement is by the Government of India. 7. emsp In the circumstances we are of the view that the duty drawback in the case under consideration is not required to be added to determine the assessable value of wires and cables. Accordingly the appeal is allowed.
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