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    <title>1997 (4) TMI 320 - CEGAT, CALCUTTA</title>
    <link>https://www.taxtmi.com/caselaws?id=94167</link>
    <description>The Tribunal accepted the declared price of imported goods as valid, ruling in favor of the appellants in the dispute over the correct pricing of HDPE tape grade wide spec. The decision was based on the Tribunal&#039;s findings that the evidence provided by the authorities did not specifically relate to wide specification tape grade, deeming the fax messages unreliable and emphasizing the lack of justification for disregarding the appellant&#039;s evidence. As a result, the appeal was allowed, supporting the appellants&#039; position on the pricing issue.</description>
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    <pubDate>Wed, 30 Apr 1997 00:00:00 +0530</pubDate>
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      <title>1997 (4) TMI 320 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=94167</link>
      <description>The Tribunal accepted the declared price of imported goods as valid, ruling in favor of the appellants in the dispute over the correct pricing of HDPE tape grade wide spec. The decision was based on the Tribunal&#039;s findings that the evidence provided by the authorities did not specifically relate to wide specification tape grade, deeming the fax messages unreliable and emphasizing the lack of justification for disregarding the appellant&#039;s evidence. As a result, the appeal was allowed, supporting the appellants&#039; position on the pricing issue.</description>
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      <pubDate>Wed, 30 Apr 1997 00:00:00 +0530</pubDate>
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