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2012 (7) TMI 1080 - GUJARAT HIGH COURTExtract: .......ng out of the order of Commissioner (Appeals) relating to “inclusion of NCCD for computation of Brand rate of Drawback” would lie before the Tribunal in terms of section 129A of the Customs Act, 1962, particularly when NCCD is not considered as a duty of Customs? Issue notice to the respondents. Paper book be filed with in three months.
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