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2005 (9) TMI 183 - AT - CustomsExtract: ....... combustor, as indicated in the commercial invoice. The value of the SAC combustor is separately shown there. In these circumstances, the demand of duty by adding US 489000 to the value of the contract is not sustainable in law. In view of the above observations, we allow the appeal with consequential relief. (Pronounced in open Court on 30-9-2005)
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