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2004 (7) TMI 251 - CESTAT, MUMBAIExtract: ....... does not come anywhere near such goods. We, therefore, hold that the price of good fabrics should be taken and the value should be worked out proportionately for the trade samples in question. The lower authorities have done exactly that. We, therefore, see no reason to interfere with the Commissioner (Appeals) s order. 4. The appeal is dismissed.
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