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1999 (7) TMI 488 - CEGAT, MUMBAIExtract: .......mparable goods, is not available . The Commissioner has conveniently resolved this predicament by ignoring rule altogether and proceeding Rule 7. The provisions of Rule 7 only apply if application of Rule 6 is to be excluded. The value by applying Rule 6(b)(2) is the value declared by the appellant. 4. emsp Appeal allowed. Impugned order set aside.
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