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1986 (9) TMI 89 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: .......e no application to a case where a new tariff entry is introduced by amendment. In such a situation there is no repealed and re-enacted Central Act. We are therefore, unable to apply the ratio of that judgment to the present case. In the premises the appeal fails and is dismissed. In the circumstances of the case there will be no order as to costs.
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