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1999 (5) TMI 558 - CEGAT, NEW DELHIExtract: ....... the assessable value shall be the sale price. Accordingly, we hold that the transaction value constituted the assessable value. As the duty has already been paid at the transaction value, the demands made are not justified or legal. The appeals are accordingly allowed with consequential relief to the appellants and the impugned order is set aside.
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