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2007 (9) TMI 211 - CESTAT, BANGALORESynchronous motors of 3 wattage - contemporaneous import – Dept sought to compare imported goods of 3 W, with goods having different wattage i.e. 4W, & also having different diameter, width, weight - on technical specifications Comm(A) found that goods weren’t identical because 3 W motor would have lesser wires & lesser value as compared to 4 W motor – order of comm.. is justified, there is no undervaluation – no new ground can be raised for first time before tribunal – revenue appeal dismissed
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