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    <title>2002 (10) TMI 382 - CEGAT, CHENNAI</title>
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    <description>The Tribunal, by majority, upheld the adjudicating authority&#039;s decision to reject the transaction value and determine the value under Rule 8 using the depreciation method. The decision was based on the interpretation of the Supreme Court&#039;s judgment in Gajra Bevel Gears, which was found to be applicable to the facts of the case. The Revenue&#039;s appeal was allowed, and the Order-in-Original was confirmed.</description>
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      <description>The Tribunal, by majority, upheld the adjudicating authority&#039;s decision to reject the transaction value and determine the value under Rule 8 using the depreciation method. The decision was based on the interpretation of the Supreme Court&#039;s judgment in Gajra Bevel Gears, which was found to be applicable to the facts of the case. The Revenue&#039;s appeal was allowed, and the Order-in-Original was confirmed.</description>
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