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    <title>Demand Set Aside Due to Department&#039;s Failure to Identify Importer for Assessable Value u/r 7.</title>
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    <description>Undervaluation - department has not mentioned as to which the importer of identical or similar goods had been selling the goods in India at the wholesale price which had been adopted in this case for determination of assessable value under Rule 7 - demand set aside - AT</description>
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