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    <description>The Tribunal set aside the impugned orders and restored the Original Orders, allowing both appeals in favor of the appellants based on the valuation principles discussed and the specific circumstances of the case. The Tribunal ruled in favor of transaction value for goods partly sold, emphasizing the applicability of Rule 4 over Rule 8 in such scenarios, determining the value of goods cleared to a sister unit/partnership firm.</description>
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      <description>The Tribunal set aside the impugned orders and restored the Original Orders, allowing both appeals in favor of the appellants based on the valuation principles discussed and the specific circumstances of the case. The Tribunal ruled in favor of transaction value for goods partly sold, emphasizing the applicability of Rule 4 over Rule 8 in such scenarios, determining the value of goods cleared to a sister unit/partnership firm.</description>
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