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2003 (8) TMI 332 - AT - CustomsExtract: .......od as that of comparable goods. 12. emsp In the light of the above discussion, we come to the conclusion that Revenue has not been able to justify rejection of the transaction value declared by the appellant and also enhancement of the transaction value at 5.80 US per Kg. In the result, the order impugned is set aside and the appeal stands allowed.
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