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1985 (9) TMI 189 - CEGAT, NEW DELHIExtract: .......t, we hold that the finding of the Collector (Appeals), namely that the preferential rate of duty on cloves in terms of notification No. 431-Cus., dated 1-11-1976 was Rs. 20/- per kg. less 7 frac12 ad valorem, was the correct view. We accordingly confirm the order of the Collector (Appeals) and reject the appeal of the Collector of Customs, Madras.
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