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2001 (11) TMI 161 - CEGAT, CHENNAIExtract: .......ce of contemporaneous import from the same country, the transaction value cannot be discarded by the Revenue. In view of the Apex Court judgment rendered in the case of Eicher Tractors and Mirah Exports (supra), the impugned order passed by the Commissioner (Appeals) is confirmed and the appeal filed by the Revenue is rejected. Ordered accordingly.
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