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2010 (8) TMI 337 - CESTAT, CHENNAIValuation – contemporaneous import - price of EURO 8.65 per piece of gas meters was secured by the assessees after protracted negotiations with the supplier for the price reduction - manufacturer had invoiced the same goods to the present supplier at EURO 6.10 for 38000 pieces - Commissioner (Appeals) has held that the contemporaneous unit price of EURO 22 of a small sample consignment need not be considered - Department has not adduced sufficient grounds for dislodging the finding of the lower appellate authority in accepting the transaction value of EURO 8.65 per piece of the goods - Department has not adduced sufficient grounds for dislodging the finding of the lower appellate authority – appeal rejected
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