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1999 (12) TMI 403 - AT - Central ExciseExtract: .......ch goods. Resort to sub-rule (ii) is to be made only if assessment cannot be completed in terms of sub-rule (i). In the present case facts show that comparable goods were available. Therefore, the lower authorities cannot be faulted for assessing the poles in question based on the comparable value of other goods. The appeals fail and are dismissed.
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