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2002 (2) TMI 194 - AT - CustomsExtract: .......lso towards the cost of the goods under import. 9. 8195 In the result, we hold that there was no requirement to make any addition to the declared values for the purpose of customs assessment of the goods. The impugned order, which has taken a contrary view, is set aside and the appeal is allowed with consequential relief, if any, to the appellants.
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