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2006 (3) TMI 516 - AT - CustomsExtract: .......n these circumstances, Revenue rsquo s appeals have no merits. 8. emsp In fine, (i) The value certified by the Chartered Engineers M/s. Moody International India Pvt. should be adopted for purposes of assessable value. (ii) Revenue rsquo s appeals are dismissed. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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