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1986 (7) TMI 258 - AT - Central ExciseExtract: .......odify the Board rsquo s order in this regard. 16. emsp In the result, we modify the Board rsquo s order to the extent of ordering that duty is chargeable only in terms of rule 9A(1)(ii). Any duty paid in excess should be refunded to the appellants. The Board rsquo s order is confirmed in other respects. The appeal is disposed of in the above terms.
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