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2003 (6) TMI 298 - CESTAT, NEW DELHIExtract: ....... fully justified. He has observed that in comparison to 1991 model cleared from Patparganj the impugned machine is a model of 1988 or earlier could be of lesser value. It was under these circumstances, he accepted the declared value. We find no reason to differ with the Commissioner. In the light of the above, the appeal fails and stands dismissed.
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