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1982 (12) TMI 204 - AT - CustomsExtract: .......sessment of the goods at the rate of duty claimed by them, i.e., that applicable to heading No. 90.24(l) at the material time. In the result, the Tribunal allows the appeal and directs that consequential refund of duty be granted by the Customs authorities to the appellants within a period of two months from the date of communication of this order.
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