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1984 (11) TMI 206 - AT - CustomsExtract: .......ractice in view of computerisation of documents, which normally must detail part-wise break-up of the total price charged for the goods supplied. A decision on this factor cannot be taken in isolation but in the background of the facts of the case. 8. Accordingly, we uphold the decision of the Appellate Collector of Customs and dismiss the appeals.
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