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2008 (8) TMI 349 - CESTAT, CHENNAIValuation – Import of second hand photocopier – chartered engineer’s certificate – enhancement in value – held that - the valuation done by M/s. SGS India Pvt. Ltd. is liable to be accepted as fair and reasonable inasmuch as no material is available on record in support of the department’s proposal to prefer the second report to the first - the learned Commissioner (Appeals) has accepted the report of M/s. SGS India Pvt. Ltd. in toto, which is not justifiable for the reason already stated by us. Therefore the remand order of the learned Commissioner (Appeals) requires to be modified. Accordingly, we direct the original authority to determine the value of the goods on the basis of the first report of inspection but without allowing deduction towards cost of reconditioning. The demand of duty shall be quantified accordingly
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