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2004 (7) TMI 452 - CESTAT, BANGALOREExtract: .......se off this appeal. The foreign buyer is a separate class of buyer under Sec. 4 and FOB value adopted being contract value, which includes freight, transportation to the Port and taxes up to the port. Hence, we allow the appellants rsquo contention. The impugned order is not correct and proper and hence the same is set aside by allowing the appeal.
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