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1987 (6) TMI 155 - CEGAT, NEW DELHIExtract: .......e of the goods and it is not the amount of duty deductible in terms of Section 4(4)(d)(ii) of the Central Excises and Salt Act, 1944. We do not find any infirmity in the order of the Collector (Appeals). The impugned order is according to law and does not merit interference. In the circumstances, we uphold the impugned order and dismiss the appeal.
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