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1998 (2) TMI 532 - CEGAT, CALCUTTAExtract: ....... case of Ujagar Prints squarely applies to the facts and circumstances of the case. Accordingly, we find that the value declared by the appellants on the basis of cost of raw materials plus job charges is the correct assessable value. The impugned order is, therefore, set aside and the appeal is allowed with consequential reliefs to the appellants.
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