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2008 (12) TMI 602 - CESTAT, NEW DELHIExtract: .......cable is the rate as on 10-7-03 and the question of applying lower rate of duty which was prevalent as on 21-6-05 (the date of filing bill of entry) does not arise. 7. emsp Therefore, we do not find any reason to interfere with the order of the Commissioner (Appeals). The appeal is, accordingly, rejected. (Dictated and Pronounced in the open Court)
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