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2001 (7) TMI 170 - AT - CustomsExtract: .......saction value....A price list is really no more than a general quotation . 5. It has been the view of the Tribunal in the case of S.K. Electronics v. Commissioner of Customs, 1998 (98) E.L.T. 668 that the transaction value cannot be rejected in absence of any contemporaneous import. Accordingly, we set aside the impugned order and allow the appeal.
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