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of CESTAT addressed customs valuation dispute involving motor controller and electric tricycle spare parts. The tribunal affirmed the original classification of imported goods under CTH 8503 0090, rejecting revenue's attempt to reclassify under CTH 8708 9900. Based on precedential ruling in a prior case involving the same appellant, the tribunal held that the declared transaction value must be accepted. The revenue's appeal challenging the classification and valuation was comprehensively dismissed, maintaining the original assessment's integrity and upholding the importer's declared value and tariff classification.
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