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2007 (6) TMI 437 - CESTAT, BANGALOREExtract: .......aws are clearly applicable to the facts of the present case. In these circumstances, there is no justification for taking the assessable value on the basis of the price at which M/s. BPL Ltd. sold the goods. We set aside the impugned order and allow the appeals. (Operative portion of this order was pronounced in open Court on conclusion of hearing)
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