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2003 (9) TMI 282 - CESTAT, KOLKATAExtract: ....... in the assessable value of the imported plant and machinery. Similar views have again been expressed by the Larger Bench in the case of M/s. S.D. Technical Service v. CC, New Delhi - 2003 (155) E.L.T. 274 (Tri. - LB) 2003 (56) RLT 970 (CEGAT - LB). In view of this, we set aside the impugned order and allow the appeal. Pronounced in the open Court.
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