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    <title>2007 (4) TMI 129 -  CESTAT, KOLKATA</title>
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    <description>The Tribunal allowed the appeal, determining that the value of the Footwears supplied to a Government organization fell below the specified threshold, justifying the assessment at a Nil rate of duty under sub-heading No. 6401.12. The Tribunal emphasized the clarity in the value determination process based on the retail sale price with abatements, as notified by the Government, leading to the correct assessment and setting aside the previous order.</description>
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      <description>The Tribunal allowed the appeal, determining that the value of the Footwears supplied to a Government organization fell below the specified threshold, justifying the assessment at a Nil rate of duty under sub-heading No. 6401.12. The Tribunal emphasized the clarity in the value determination process based on the retail sale price with abatements, as notified by the Government, leading to the correct assessment and setting aside the previous order.</description>
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