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2008 (4) TMI 42 - SC - Central ExciseWhether there was mis-declaration of imported good Polyethylene (prime/virgin) as Polyethylene-Wide-Spec. - department contend that imported material does not have Wide Spec gradation because the Test Values remain constant – misinterpretation of test report - fallacy is that two samples are drawn from the same container therefore the resultant figures in terms of Test Value remains same - However, when samples are drawn from different containers the grades differ – Transaction Value acceptable
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