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    <title>1996 (4) TMI 226 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal in the case concerning the valuation of an imported second-hand Solna 425 Four Colour offset printing machine and the applicability of Exemption Notification 29/88-Cus determined the assessable value based on the import from Sweden, setting it at Rs. 7,64,872 CIF Bombay. The Tribunal found the comparison with new machine prices and the evidence presented by the respondents to support the declared value persuasive, ultimately allowing the department&#039;s appeal and adjusting the assessable value accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85312</link>
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