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1997 (3) TMI 99 - SUPREME COURTExtract: .......in terms of the format order while remitting the matter to the Assistant Commissioner of Customs. The Assistant Commissioner of Customs will also determine the duty liability in terms of the decision in Chemical and Fibres of India Ltd. v. Union of India. We order accordingly. 4. Both the appeals will stand so disposed of with no order as to costs.
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