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1984 (10) TMI 223 - CEGAT CALCUTTAExtract: .......emption from duty. Otherwise, he has to pay duty at the rate of 100% 20%. Accordingly, I hold that in the instant appeal, rate of duty is involved and the jurisdiction vests with the Special Bench. The Assistant Registrar is directed to transfer the file to the Special Bench, Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi.
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