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2008 (4) TMI 250 - CESTAT MUMBAIEnhancement of price of machine imported – enhancement, which is done by the lower authorities from US$ 16,000 to US$ 60,000 by relying upon the contemporaneous import is misplaced due to the fact that machine, which was imported by the another importer is of 1984 make – as it is not in dispute that the machines imported by appellant were manufactured in 1983 and were in use, in view of Circular No. 495/16/93-Cus., value of the machines should be enhanced only upto US$ 33,000
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