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    <title>2008 (6) TMI 175 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the order setting aside the enhanced value of the imported textile fabrics laminated with PVC. The appeal by the Revenue was dismissed due to lack of evidence supporting the enhanced valuation and differences in the goods imported compared to those used for valuation reference. The Tribunal emphasized the importance of accurate valuation and differentiation between goods for proper assessment in its decision.</description>
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      <description>The Tribunal upheld the order setting aside the enhanced value of the imported textile fabrics laminated with PVC. The appeal by the Revenue was dismissed due to lack of evidence supporting the enhanced valuation and differences in the goods imported compared to those used for valuation reference. The Tribunal emphasized the importance of accurate valuation and differentiation between goods for proper assessment in its decision.</description>
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