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2002 (1) TMI 1024 - CEGAT, NEW DELHIExtract: .......shall be determined on the basis of arbitrary values. Accordingly, we set aside the impugned order and remand the matter to the Adjudicating Authority to redetermine the assessable value after disclosing the basis for the same and after obtaining technical expert rsquo s opinion about the impugned goods. The appeal is thus allowed by way of remand.
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