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    <title>Determining VCDs&#039; Assessable Value Requires Reasonable Criteria Due to Lack of MRP; 2001 MRP Not Applicable.</title>
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    <description>Assessable Value of Goods - since there was no MRP of VCD during the period of dispute, the same has to be determined on the basis of some reasonable criteria and in this regard, the MRP prevailing in 2001 cannot be adopted. - AT</description>
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