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1991 (6) TMI 216 - CEGAT, NEW DELHIExtract: ....... of the CET. Therefore the assessment/levy of the CVD duty cannot be upheld. However, he reiterated the submissions made by the Collector on behalf of the Revenue in the aforesaid case. 5. emsp We have considered the submissions. Following the ratio of the above said decision we uphold the impugned order. Consequently, we reject the present appeal.
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