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2000 (3) TMI 771 - COMMISSIONER OF CUSTOMS (APPEALS), MUMBAIExtract: .......itted manufacturer rsquo s invoice indicating supply of stock lot to the supplier, transaction value needs to be accepted under Rule 4 of Customs (Valuation) Rules, 1988. I, therefore hold that the impugned order is neither legal nor correct. In view of this I set aside the impugned order passed by lower adjudicating authority and allow the appeal.
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