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    <title>2016 (12) TMI 196 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal due to the absence of a comparable basis for valuation and insufficient details on the contemporaneous imports. Emphasizing the need for essential information such as the source of supply and quantity, the Tribunal ruled that the Revenue could not benefit from the cited Supreme Court judgment without these crucial details. The decision highlighted the significance of considering all relevant factors in determining import values, ultimately denying the Revenue&#039;s appeal.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal due to the absence of a comparable basis for valuation and insufficient details on the contemporaneous imports. Emphasizing the need for essential information such as the source of supply and quantity, the Tribunal ruled that the Revenue could not benefit from the cited Supreme Court judgment without these crucial details. The decision highlighted the significance of considering all relevant factors in determining import values, ultimately denying the Revenue&#039;s appeal.</description>
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