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1986 (4) TMI 227 - CEGAT, NEW DELHIExtract: .......nce figure, 8.999 would stand rounded up to 9. The goods exported thus correctly attracted export duty at Rs. 300 per M.T. only. The demands for differential duty on the basis that the goods weighed less than 9 oz. are not sustainable. In the result, the impugned order is set aside and the appeal allowed with consequential relief to the appellants.
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