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2004 (6) TMI 348

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....t. [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. None appears for the app....

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