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2011 (4) TMI 375 - CESTAT, CHENNAIValuation - Reprocessed/recycled LDPE Polythene natural granules made out of washed and cleaned Polythene Scrap - Re-test by CIPET clearly shows that the goods are not entirely reprocessed/recycled LDPE polythene natural granules but mixture of LLDPE & LDPE - The authorities below have followed Platt’s price after giving a discount of 25% on virgin LLDPE and LDPE - In the case of Radhey Shyam Ratanlal v. CC, Mumbai [2009 -TMI - 33416 - SUPREME COURT ], the Apex Court has held that contemporaneous documents like weekly bulletin of spices market indicating higher price, relied upon by the department, can be accepted for the purpose of enhancement of value - No reason to interfere with the order of the Commissioner (Appeals)- Reject the appeal.
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