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1991 (9) TMI 172 - AT - CustomsExtract: .......ed persons and since no other rule has been invoked by the adjudicating authority, the transaction value has to be accepted. Therefore, the assessable value is to be determined on the basis of the transaction value. As regards the views expressed in paragraphs 4, 5 and 6, I agree with Shri P.C. Jain. The appeal is allowed with consequential relief.
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