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Court Rules Export Value Hike Unjustified Due to Minor Fe Content Variations; Invoice Values Upheld by BRCs.

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....Enhancement of assessable value of export - The variations in Fe content were very minor, within tolerance limits, did not impinge upon the declared values since the invoice amount in each case was realized as per the BRCs - the loading of assessable value found to be arbitrary and without any basis. - AT....

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