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    <title>2016 (12) TMI 963 - CESTAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, emphasizing the application of Rule 7A for valuation when the supplier and importer are related persons. It found the appellant&#039;s argument valid, requiring submission of all relevant data under Rule 7A for proper valuation. The Tribunal highlighted the significance of complying with data submission requirements and remanded the case for adherence to the valuation rules under the Customs Valuation Rules, 1988.</description>
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