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2005 (8) TMI 489 - CESTAT, MUMBAIExtract: .......for the trade samples for assessment. 5. emsp In view of conflicting decisions on the issue, we find that the matter has to be referred to a Larger Bench to resolve the conflict. Accordingly, the Hon rsquo ble President of CESTAT is requested to constitute a Larger Bench to decide the issue of valuation of textile trade samples. (Dictated in Court)
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