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    <title>2023 (6) TMI 643 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the ultimate selling price from the depot is irrelevant for determining assessable value under Rule 7. The Appellant&#039;s use of the import parity price was appropriate given the lack of other prices. The demand based on the ultimate selling price was set aside, and the appeal was allowed.</description>
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      <description>The Tribunal held that the ultimate selling price from the depot is irrelevant for determining assessable value under Rule 7. The Appellant&#039;s use of the import parity price was appropriate given the lack of other prices. The demand based on the ultimate selling price was set aside, and the appeal was allowed.</description>
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