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1996 (12) TMI 140 - CEGAT, NEW DELHIExtract: .......nd-hand machinery that may be available with them. In this context, the department may also obtain the basis on which the panel expert had given his opinion on the valuation of the machines. 3. emsp The impugned order is set aside and the case is remanded to the jurisdictional Assistant Collector of Customs, Customs House Bombay in the above terms.
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