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2019 (2) TMI 665 - CESTAT MUMBAIDetermination of rate of duty - Interpretation of statute - relevance of the expression ‘place of removal’ in determination of duty liability on 'ropes of plastic' - Held that:- The 'place of removal' is relevant only for determination of the value to be utilised for assessment of duty. No allegation is on record of any change or any alteration arising from the value adopted for the purposes of discharge of duty liability at the time of removal from the factory. On a plain reading of rule 5 of Central Excise Rules, 2002, it can be concluded that the order impugned before us is patently beyond the scope of law - appeal allowed - decided in favor of appellant.
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