2004 (6) TMI 348

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Full Text of the Document

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...., JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order of the Commissioner of Customs (Appeals) who has held that special discount of 12% to original equipment manufacturers is not admissible as deduction under the Customs Valuation Rules and is required to be added to the value declared for the purpose of Customs valuation. 2.&....