2000 (9) TMI 460

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....er (T)]. -  This appeal seeks to challenge the decision of the Commissioner (Appeals) holding that the value of the citric acid declared by the importer is to be accepted and there was no basis for its endorsement in the order of the Asstt. Collector impugned before him. 2. The Collector (Appeals) found that while an invoice had been cited of another import of citric acid on the basis ....