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1985 (11) TMI 183 - CEGAT, NEW DELHIExtract: .......nt time of the imports, viz., 1976 there was no countervailing duty for T.I. 68 goods. Shri Gopinath concedes that this was introduced for the first time in 1979. We, therefore, find merit in the contention in the appeal that no CVD or Additional Duty of Customs was leviable on these goods. We accordingly allow the appeal with consequential relief.
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