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2002 (6) TMI 134 - CEGAT, CHENNAIExtract: .......appellate authority has rightly held that the original authority was not right in choosing to determine the value under Rule 8 of the CVR read with Section 14 of the Customs Act, 1962, in the facts and circumstances of this case. We, therefore, find no infirmity in the impugned order and accordingly we uphold the same and reject the Revenue appeal.
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