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1998 (2) TMI 203 - CEGAT, CALCUTTAExtract: .......can be discarded, in our view, for the reasons given in Rule 4 of the Customs (Valuation) Rules, 1988 and not otherwise. In the present case, we observe that no evidence has been brought on record by the Revenue so as to discard the value declared by the respondents herein. In view of the foregoing discussions, we dismiss the appeal of the Revenue.
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