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2008 (1) TMI 664 - AT - CustomsExtract: .......oraneous import in this case and the entire case is based upon the Metal Bulletin Price. The import in this case is governed by the new Valuation Rules. Therefore, the ratio of the decision in Andhra Sugars Ltd. is applicable on all fours on the facts of the case and following the ratio thereof, we uphold the impugned orders and reject the appeals.
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