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2005 (7) TMI 237 - CESTAT, BANGALOREExtract: .......6. As far as the transaction value for the impugned goods is concerned, the same cannot be rejected unless any one of the situations mentioned in Rule 4 (2) of the Customs (Valuation) Rules warrants its rejection. Therefore, we allow the appeals with consequential relief. (Operative portion has been pronounced in the Court on completion of hearing)
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