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1996 (4) TMI 226 - CEGAT, NEW DELHIExtract: .......ion should be allowed. We are of the view, as stated above, that the value determined with reference to this machine is appropriate and order that the assessable value be determined as Rs. 7,64,872 CIF Bombay. The machine may be assessed to duty accordingly. The department rsquo s appeal is allowed and the impugned order is modified to this extent.
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