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2004 (5) TMI 135 - CESTAT, MUMBAIExtract: .......(1)(a) value. When contracts between principal-to-principal and not otherwise impugned. These sales do not therefore require Rule 6 of Valuation Rules determinations as proposed. Nothing arises is found in the impugned order of Commissioner of Central Excise (Appeals). The same is to be upheld and Revenue s appeal dismissed. 4. Ordered accordingly.
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