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2008 (1) TMI 363 - CESTAT, AHMEDABADAppellants paid anti-dumping duty at the rate provisionally fixed and cleared the goods - Subsequently, the rate was enhanced by final fixation - Accordingly, Revenue demanded differential duty – as per Rule 21 of Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles for Determination of Injury) Rules, 1995, in case of final duty being higher than the provisional duty, the differential will not be collected from the importer – appeal allowed
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