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2008 (12) TMI 476

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....ndh, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - In these three cases the adjudicating authority rejected the value declared by the respondents for import of cosmetics and enhanced the value by applying the provisions of Rule 8 of the Customs Valuation Rules, while the Commissioner (Appeals) accepted the transaction value for the reason that the import....

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