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1996 (2) TMI 206 - AT - CustomsExtract: ....... if depreciation was allowed for the car, it should be allowed for the air-conditioner and radio cassette player also. 9. emsp In the result, the impugned order is set aside and the jurisdictional Asstt. Commissioner is directed to redetermine the assessable value on the basis of the observations in this order. The appeal is allowed to this extent.
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