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1990 (3) TMI 215 - CEGAT, NEW DELHIExtract: ....... The price of pigment paste cannot be applied to determine the assessable value of S.O. Dyes falling under Tariff Item 14D in these cases. The value should be determined in accordance with the provisions of the Central Excise Valuation Rules read with Section 4 of the Central Excises and Salt Act. 10. The appeals are disposed of in the above terms.
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