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1987 (6) TMI 154 - CEGAT, NEW DELHIExtract: .......t, we allow this appeal and direct that the differential amount of additional duty be refunded to the appellants after re-assessing the goods under item 26AA of the CET instead of item 15A (2) ibid. As the claim is clearly admissible we do not consider it appropriate to remand the case to lower authority in terms of the prayer of the learned J.D.R.
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