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1988 (12) TMI 208 - AT - CustomsExtract: .......e fact that, over and above this, depreciation of 16 for one year and 3 for each quarter for three quarters of use, totalling 25 in all was also allowed before arriving at the assessable value. 8. In view of the foregoing discussion, we see no reason to interfere with the orders of the lower authorities which are upheld and the appeal is dismissed.
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