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1999 (4) TMI 222 - AT - CustomsExtract: ....... which were not imported, which required to make a complete enlarger would contribute the value of the enlarger. Inclusion of that component in the price list is not justified. Therefore, there is no basis for not accepting the values declared in the invoice. 8. emsp Accordingly, appeals are allowed. Impugned orders set aside. Consequential relief.
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