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1997 (2) TMI 260 - AT - CustomsExtract: .......on the Tribunal decision in Essar Gujarat before both the lower authorities which has been upset by the Supreme Court Judgment in Essar Gujarat. 7. emsp In the result the impugned order is set aside with the direction that the assessable value be determined in terms set out above in the light of Supreme Court decision in Essar Gujarat case (supra).
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