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2012 (9) TMI 784 - CESTAT, MUMBAISecond-hand goods - Enhancement of value of goods - Revenue wants to enhance the value of the monitors from US$ 13 to US$ 20 as suggested by the dock staff – Held that:- There is no data or evidence produced by the Revenue regarding the price of comparable goods - in case of second-hand goods there cannot be a price for comparable goods - appeal is dismissed
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