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2023 (7) TMI 1015 - SC ORDERValuation of goods - customised motor vehicle parts sold to various classes of buyers i.e. industrial customers as well as industrial and another domestic customers including export sales - Extended period of limitation - HELD THAT:- Having heard learned counsel for the assessee who stressed upon the applicability of Rules 9 and 11 of the Central Excise Valuation Rules, as they existed at the relevant time, and sought to urge that the customs valuation rules were inapplicable. This court is satisfied that the concurrent findings with respect to the valuation are correct, and do not call for interference. Appeal dismissed.
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