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100% EOU - Under-Valuation - For quantification of additional duty in such a case, it has to be imagined...

100% EOU - Under-Valuation - For quantification of additional duty in such a case, it has to be imagined that the article imported had been manufactured or produced in India and then to see what amount of excise duty was leviable thereon - the respondents herein would very well be eligible for Nil CVD .....

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