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2000 (6) TMI 80 - CEGAT, MUMBAIExtract: .......presentative that the goods are to be valued at the same price at which identical goods were sold after deducting the discount deductible as applicable to the goods sold. 5. Accordingly we allow the appeal and set aside that part of the Commissioner (Appeals) order in which he has remanded the matter for re-determination of the value on this count.
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