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1989 (7) TMI 112 - HIGH COURT OF JUDICATURE AT MADRASExtract: ....... unloading was on 4-1-1979, duty as now assessed on the basis of the Customs Tariff Act, 1975, without any exemptions will stand and (iii) If the date of unloading was either 5-1-1979 or thereafter, the first respondent shall assess afresh, the duty on the basis of Notifications Nos. 6, 7 and 8. These writ appeals are ordered accordingly. No costs.
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