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2007 (4) TMI 555 - CESTAT, BANGALOREExtract: .......) and has come to the conclusion that the circumstances envisaged under Rule 4(2) of Customs Valuation Rules, 1982 do not exist for rejection of the transaction value. In these circumstances, we do not want to interfere with the impugned order-in-Appeal. Therefore, we dismiss the revenue rsquo s appeal. (Pronounced in open Court on 5th April, 2007)
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