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2002 (12) TMI 465 - CEGAT, BANGALOREExtract: .......a different class of buyers. The original duty payments which was made on the basis of sale prices to northern dealers constituted the correct payment of duty. The additional demand confirmed in the order impugned has no legal or factual basis. It is, accordingly, set aside and appeal is allowed with consequential relief, if any, to the appellants.
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