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2001 (2) TMI 443

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.... the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the value for assessment of cloves of Tanzanian origin imported by the respondent. The department, after noting the declared value of US $ 648 per tonne noted contemporaneous imports of cloves @ US $ 850 per tonne, and proposed enhancement of value to this level. The importer a....