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1992 (1) TMI 234 - CEGAT, NEW DELHIExtract: ....... and where the appellant collects the duty at the tariff rate from the customers, the department is justified in revising the assessable value, while granting the refund treating the difference in tariff rate and effective rate of duty as profit and adding the same to the assessable value. We, therefore, reject the appeal as it is devoid of merits.
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