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    <title>2015 (3) TMI 1142 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, finding the re-assessment of imported cloves unsustainable due to incorrect application of valuation rules and lack of consideration for actual grade and origin. The primary adjudicating authority&#039;s rejection of transaction value was overturned, providing consequential relief to the appellants. The Tribunal emphasized the need for goods to be produced in the same country as those being valued, highlighting the importance of contemporaneous imports from the same country for valuation purposes.</description>
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      <description>The Tribunal allowed the appeal, finding the re-assessment of imported cloves unsustainable due to incorrect application of valuation rules and lack of consideration for actual grade and origin. The primary adjudicating authority&#039;s rejection of transaction value was overturned, providing consequential relief to the appellants. The Tribunal emphasized the need for goods to be produced in the same country as those being valued, highlighting the importance of contemporaneous imports from the same country for valuation purposes.</description>
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