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2000 (10) TMI 256 - CEGAT, MUMBAIExtract: .......absence of anything to show that the molasses sold at Rs. 1100 was of a grade different from the grade being valued, it is that price that has to be applied. 5. ensp The Asstt. Commissioner shall now calculate the duty payable by applying this value, and communicate it to the appellant for further appropriate action. 6. ensp Appeal allowed in part.
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