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2007 (3) TMI 337 - CESTAT, AHMEDABADExtract: .......erefore, set aside the impugned order of the Commissioner (Appeals) to the extent it reduces the transaction value to US 9,45,000/- and the transaction value of US 9,60,750/-, as assessed by the Original Authority, is ordered to be restored for the purpose of assessment. The appeal is accordingly allowed. (Dictated and pronounced in the open Court)
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