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1999 (10) TMI 252 - CEGAT, NEW DELHIExtract: ....... in rejecting invoice value. Accordingly, we hold that price shown in the invoice shall be deemed to be the assessable value in terms of Section 14(1) of the Act. Since we are allowing the appeal on the main issue we do not feel it necessary to go into other issues raised by both sides. Thus, this appeal is allowed with consequential relief if any.
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