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    <title>2019 (2) TMI 1165 - CESTAT MUMBAI</title>
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    <description>The tribunal allowed the appeal, setting aside the orders of the lower authorities. It concluded that adding the &quot;shrinkage factor&quot; beyond the landed cost of grey fabric received was erroneous. The valuation should align with the Trade Notice dated 31.03.2003, without the additional shrinkage factor. The tribunal emphasized adherence to the appellants&#039; arguments and Supreme Court precedents, ruling in favor of the appellants.</description>
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      <description>The tribunal allowed the appeal, setting aside the orders of the lower authorities. It concluded that adding the &quot;shrinkage factor&quot; beyond the landed cost of grey fabric received was erroneous. The valuation should align with the Trade Notice dated 31.03.2003, without the additional shrinkage factor. The tribunal emphasized adherence to the appellants&#039; arguments and Supreme Court precedents, ruling in favor of the appellants.</description>
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