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1992 (10) TMI 203 - CEGAT, NEW DELHIExtract: .......e the order passed by the Collector (Appeals) and direct that the assessable value of the vehicle in question should be worked out by the Asstt. Collector on the basis of the price certified by the Honda Motor Co. in their communication addressed to the Indian Embassy in Japan and consequential refund if any should also be granted to the appellant.
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