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2003 (7) TMI 351 - CESTAT, NEW DELHIExtract: ....... appellants to unrelated buyers. The price of the first quality yarn was about Rs. 78 per kg. The price difference being quite narrow, we find no merit in the Revenue rsquo s case that the assessable value adopted was incorrect. 4. emsp In view of what has been stated above, the appeal is allowed with consequential relief, if any, to the appellant.
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