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2006 (4) TMI 326 - AT - CustomsExtract: .......t of sales to 3rd parties cannot be treated as additional consideration. Moreover, the circumstances particularised in Rule 4(2) of the Valuation Rules are absent. There is no justification for loading the transaction value. The impugned OIA has no merits, hence we allow the appeals with consequential relief. (Pronounced in open court on 18-4-2006)
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