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2002 (8) TMI 369 - CEGAT, NEW DELHIExtract: ....... clear the goods from Export Processing Zone is deemed to be given. We, therefore, hold that date of de-bonding is the material date for purpose of rate of duty for clearance of goods on payment of duty. The appeal is thus allowed by way of remand for re-calculating the amount of duty, etc. 5. emsp The appeal is thus disposed of in the above terms.
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