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2008 (9) TMI 145 - AT - CustomsDredger imported with spares and accessories on board - there is no evidence to show that the appellants made extra payments to the foreign supplier over and above the value of the dredger - In the absence of any evidence, it is not correct to hold that the value of the spares and accessories have not been included in the value of the dredger – held that conditions of Accessories (Conditions) Rules, 1963 have been satisfied - impugned order demanding differential duty not justified
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