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2004 (11) TMI 499 - CESTAT, NEW DELHIExtract: .......eclared by M/s. Fancy Fashions cannot be made basis for enhancing the value for the goods imported from other country. In these circumstances, the impugned order enhancing the value of the imported goods is set aside and the appeal is in this respect is allowed. In respect of classification, the appeal is rejected. Order dictated in the open Court.
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