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2003 (6) TMI 93 - CESTAT, NEW DELHIExtract: .......sent valuation at over Rs. 24.55 lakhs is not supportable. Needless to say, what is true of second-hand Adast Dominant Offset Printing press would be true of second-hand Heidelberg and Ryobi machines also. 10. In view of what has been stated above, the impugned order is set aside and the appeal is allowed with consequential relief to the appellant.
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