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1997 (2) TMI 100 - SCH - CustomsExtract: .......the imported equipment under Rule 9 read with Rule 4 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. The facts set out by the Tribunal in Paras 32 to 34 do support the conclusion arrived at by it. We see no reason to differ from the view taken by the Tribunal. The appeal accordingly fails and is dismissed. No costs.
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