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1999 (1) TMI 429 - CEGAT, NEW DELHIExtract: .......ue. In these circumstances, we hold that this 3 collected as service charges by a canalising agency is not to be included in the invoice value of the imported goods. 7. emsp In this view of the matter, the impugned order is set aside and the appeals are allowed. Consequential relief, if any, shall be admissible to appellants in accordance with law.
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