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1998 (11) TMI 293

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....lants. Shri Y.K. Kumar, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  In his order-in-original dated 29-1-1992 the Additional Collector held that following the ratio of the Supreme Court judgment in the case of Ujagar Prints the valuation for the purpose of charging duty where the goods were processed by a job worker, would be the value of the grey fabrics....