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2001 (5) TMI 293 - CEGAT, MUMBAIExtract: .......per car is a reasonable deduction. This order has been accepted by the Department. Therefore the assessable value will be the retail price less Rs. 16000. That is the value on which duty has been paid as confirmed by the Commissioner, Baroda. 9. emsp In the result, no duty was payable by the appellant. Appeals are allowed. Impugned order set aside.
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