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2006 (9) TMI 375 - AT - CustomsExtract: .......)(iv) of the said Rules, the said amount cannot be added to the assessable value of the imported equipments. (c) emsp In view of the foregoing findings, there are no grounds to invoke Section 28AB and 114A Customs Act, 1962. (d) emsp The Appeal of RIL is accordingly allowed and that of the Revenue is dismissed. (Pronounced in the Court on 6-9-2006)
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