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2004 (6) TMI 348 - CESTAT, MUMBAIExtract: .......ords the discount was available only if the goods were used by O.E. manufacturers. Hence the Commissioner (Appeals) has rightly rejected the transaction value and added the 12 special discount to the declared value for arriving at the assessable value of the goods imported by the appellants value. We uphold the impugned order and reject the appeal.
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