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2008 (4) TMI 288 - CESTAT, AHMEDABADSafeguard duty - Phenol imported in December 1991 and was cleared in February 2002, under the provisions of Notification No. 73/2001-Cus. - In terms of said Notification, no safeguard duty was leviable on the Phenol imported - safeguard duty on import from South Africa was imposed by Notification No. 38/2002 which was issued on 12-2-2002 and was published in the Official Gazette only on 12-4-2002 – held that safeguard duty cannot be imposed in respect of import of Phenol made prior to 12-4-2002
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