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2001 (8) TMI 845 - CEGAT, NEW DELHIExtract: .......also examine the contention of the appellants that rate of duty of 18 has been wrongly applied on assessable value of Sun Glasses since the correct rate of duty was 16 ad valorem under Chapter 9004.10. 6. emsp In the result we set aside impugned order and remand the case for fresh decision by Commissioner (Appeals) in the light of above guidelines.
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