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    <title>2017 (10) TMI 415 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the department&#039;s appeal regarding the valuation of imported goods, upholding the decision to accept the declared value over the NIDB data value. The Tribunal emphasized the specific agricultural use of the goods and the differences in composition from those in the NIDB data. It highlighted the importance of considering the unique characteristics of the goods and cautioned against a uniform valuation based solely on NIDB data, ultimately concluding that the original decision was appropriate and did not require intervention.</description>
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