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    <title>2017 (4) TMI 842 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order concerning the valuation of goods cleared by a 100% EOU to DTA and duty liability. Relying on the precedent established in a similar case, the Tribunal emphasized that the transaction value adopted by the appellant could not be considered incorrect solely based on higher LME prices or tariff values. The Tribunal found the impugned order legally unsustainable and granted the appellant consequential relief accordingly.</description>
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      <description>The Tribunal set aside the impugned order concerning the valuation of goods cleared by a 100% EOU to DTA and duty liability. Relying on the precedent established in a similar case, the Tribunal emphasized that the transaction value adopted by the appellant could not be considered incorrect solely based on higher LME prices or tariff values. The Tribunal found the impugned order legally unsustainable and granted the appellant consequential relief accordingly.</description>
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