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2001 (7) TMI 795 - CEGAT, NEW DELHIExtract: .......at the sliders were sold to a local scrap dealer for being melted down for their metal content on scrap value. Accordingly, the valuation cannot be determined on the basis of prices of new sliders. We, therefore, set aside the impugned order and allow the appeal with the direction that the goods will be mutilated in the presence of Customs Officer.
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