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    <title>2003 (3) TMI 155 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the order finalizing the provisional assessment and confirming the extra duty demand against the appellant. The Tribunal emphasized the importance of affording the appellant an opportunity to respond to the proposed application of Rule 6 of the Customs Valuation Rules, 1988, and directed the matter to be reconsidered with procedural fairness. The Commissioner was instructed to proceed under Rules 7 to 8 if Rule 6 was deemed inapplicable, addressing classification and valuation issues.</description>
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      <title>2003 (3) TMI 155 - CEGAT, NEW DELHI</title>
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      <description>The Tribunal set aside the order finalizing the provisional assessment and confirming the extra duty demand against the appellant. The Tribunal emphasized the importance of affording the appellant an opportunity to respond to the proposed application of Rule 6 of the Customs Valuation Rules, 1988, and directed the matter to be reconsidered with procedural fairness. The Commissioner was instructed to proceed under Rules 7 to 8 if Rule 6 was deemed inapplicable, addressing classification and valuation issues.</description>
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