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1985 (4) TMI 288 - AT - CustomsExtract: .......he bill of entry was presented in the instant case on 13-3-1979 on which date the notification exempting palmolein from basic customs duty was no longer in force. In its place, Notification No. 42, dated 1-3-1979 imposing a duty of 12.5% ad valorem was in force. The duty has, therefore, been correctly collected. 10. The appeal is rejected.
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