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2008 (8) TMI 689 - CESTAT, CHENNAIExtract: .......MT for shipments made after that date. 4. emsp For the reasons stated above, we hold that the goods imported by the appellants are liable to be assessed to duty on the basis of the value declared by them. The impugned order is set aside and this appeal is allowed, with consequential reliefs to the appellants. (Dictated and pronounced in open court)
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