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2002 (4) TMI 945 - SUPREME COURTExtract: .......siduary Entry 86 of Class IX of the Schedule attracting octroi duty 2 . Given the facts and reasons stated above, we allow this appeal, set aside the impugned judgment and order and hold that the appellant was liable to pay octroy duty 2 on the Rectified Spirit imported. The respondent is entitled to recover the difference of octroi duty. No costs.
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