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1985 (7) TMI 227 - CEGAT, NEW DELHIExtract: ....... not paid the (Indian) excise duty. This excise duty has not been shown to have been paid by the monomer from which this PVA was produced. Therefore, 10 is not the leviable rate of duly and plays no part in determining the additional duty leviable under section 3 of C.T.A. 35. I therefore, agree with learned brother Sankaran and allow this appeals.
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