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2011 (2) TMI 583 - CESTAT, NEW DELHIDemand - Additional duty - Board’s Circular No. 91/2003-Cus., dated 14-10-2003 - Misdeclaration - After rejecting the transaction value PLATT prices were adopted - Merely taking the value of PLATT’s prices rate is depend on the facts of each case i.e. quality, description and payment condition, etc. to arrive at the correct valuation, both the lower authorities have not applied the correct Customs Valuation Rules, hence the loading of value in this matters are unjustified - Appeal is allowed
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