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1986 (7) TMI 260 - CEGAT, NEW DELHIExtract: .......Excise, - 1985 (21) E.L.T. 596 Chandigarh. (iii) M/s. Bata India Ltd. - Order No. 540/1986 (A.No. E/SB/T/1175/ 81D). Accordingly, we hold that in the present case duty would be payable as per rate of duty and valuation applicable on the date of actual removal of such goods from the concerned factories. 26. In the result, both appeals are dismissed.
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