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    <title>2004 (10) TMI 125 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that anti-dumping duty is applicable to the imported goods, rejecting the advocate&#039;s arguments and upholding the S.D.R.&#039;s position. Importation is deemed complete when goods cross Customs barriers, and duty is chargeable at that point. The Tribunal directed a reevaluation of duty payable by the appellants, excluding certain additional duties from the assessable value.</description>
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