2003 (10) TMI 441

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..... Usha, President]. The only issue raised in this appeal at the instance of the importer is whether transaction value of the goods imported has to be on the basis of original agreed price @ US $ 106.00 PMT or revised price @ 100.50 PMT. From the facts it is clear that under the negotiations the price was revised and reduced by the foreign supplier as per his telex dated 14-2-91. It is the case .....

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