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1990 (5) TMI 147 - CEGAT, NEW DELHIExtract: .......d that is given has to be reckoned for purpose of determining the value of the goods . Extending this ratio, the appeal on this issue fails and is rejected. 8. In effect, therefore, the three appeals filed by the appellants in Appeals E/1506/86-B.1- (partly), E/1508/86-B.1 and E/1509/86-B.1 are allowed and their Appeal in E/1507/86-B.1 is rejected.
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