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    <title>2003 (6) TMI 93 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding the Customs Authorities&#039; objections regarding the age of the imported machine and valuation of the goods unsupported by sound evidence. The Tribunal held that the transaction value should be accepted as the assessable value, rejecting the Commissioner&#039;s recalculations. The impugned order was set aside, and the appeal was allowed, providing consequential relief to the appellant.</description>
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    <pubDate>Wed, 04 Jun 2003 00:00:00 +0530</pubDate>
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      <title>2003 (6) TMI 93 - CESTAT, NEW DELHI</title>
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      <description>The Tribunal ruled in favor of the appellant, finding the Customs Authorities&#039; objections regarding the age of the imported machine and valuation of the goods unsupported by sound evidence. The Tribunal held that the transaction value should be accepted as the assessable value, rejecting the Commissioner&#039;s recalculations. The impugned order was set aside, and the appeal was allowed, providing consequential relief to the appellant.</description>
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