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of <h1>Appellate Tribunal Upholds Decision on Imported Numbering Machines</h1> The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner (Appeals)' decision to accept the declared value for numbering machines imported from China ... Valuation The Appellate Tribunal CEGAT, Mumbai, in the case of Emil Corporation, upheld the Commissioner (Appeals)' decision to accept the declared value for numbering machines imported from China. The appeal was dismissed as it did not address the key issue of valuation under Customs (Valuation) Rules.
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