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1987 (2) TMI 336 - CEGAT, NEW DELHIExtract: .......d in this case. 5. In the circumstances, we hold that the lower authorities were correct in assessing the imports made by the appellants at the value under Section 14(l)(a) of the Act which was ascertainable and in rejecting the lower price paid by the appellants which was not the sole consideration for the sale. Accordingly, we dismiss the appeal.
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