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    <title>2023 (3) TMI 1080 - CESTAT AHMEDABAD</title>
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    <description>The tribunal set aside the impugned orders, allowing the appeals with consequential relief to the appellants. The rejection of declared value under Rule 12 was deemed unjustified due to the lack of cogent reasons and evidence. The appellants were also found eligible for the exemption from CVD under Notification No. 30/2004-CE.</description>
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      <description>The tribunal set aside the impugned orders, allowing the appeals with consequential relief to the appellants. The rejection of declared value under Rule 12 was deemed unjustified due to the lack of cogent reasons and evidence. The appellants were also found eligible for the exemption from CVD under Notification No. 30/2004-CE.</description>
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