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2000 (2) TMI 379 - AT - CustomsExtract: .......import of this model. The appellants made an import of cordless telephones of model WT 3990, JKL 608 and LS 827. Therefore, enhancing the value of the phones, in questions, on the basis of the value of phone of another model also, is not sustainable. 8. emsp In view of the above discussion, the impugned order is set aside and the appeal is allowed.
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