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2014 (1) TMI 271 - CESTAT KOLKATAPCS sleepers sold at lower value to others – Goods rejected by Indian railways - Waiver of Pre-deposit – Held that:- The applicant had sold around 100 pieces of PCS Sleepers at the transaction value to buyers other than Indian Railways - Prima-facie, after 1.7.2000, the transaction value is the basis for assessment of goods - the goods were sold at the transaction value, on which duty was paid by the applicants - the applicants are able to make out a prima-facie case for their favour – Pre-deposits waived till the disposal – Stay granted.
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