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    <title>Import Documents Confirm Third-Party Value; No Basis to Reject Transaction Value Declared by Appellant&#039;s Italian Sister Company.</title>
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    <description>Valuation - when the said import documents reveal that the goods have been procured from third party and the value declared is the value of the third party supplying the goods to Italian sister concern of the appellant, no question of rejection of transaction value arises - AT</description>
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