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2004 (12) TMI 201 - AT - CustomsExtract: .......are 98.89 whereas the Daily Metal Bulletin Prices in respect of the Special High Grade Zinc purity of 99.99 . As the impugned goods are not of the same purity as of Special High Grade Zinc, therefore the enhancement of the value on the basis of price mentioned in the Daily Metal Bulletin Price is not sustainable and is set aside. Appeal is allowed.
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