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1977 (4) TMI 39 - GOVERNMENT OF INDIAExtract: .......an upward Revision of the prices in the sense that the distinction between the sale price of O.E. and ordinary tyres was done away with. As the duty has to be levied on the price prevailing on the date of clearance, the differential duty demanded on the basis of subsequent sale at a higher price, is not in order. In the result, the R.A. is allowed.
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