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1987 (10) TMI 286 - CEGAT, NEW DELHIExtract: .......ake. Would it not be unreasonable to say that the multiple-backed foil goes duty free but the single backed foil must pay? The more reasonable reading is to say that all backed foil, whatever the number of backings, must be levied to duty. 11. emsp I, therefore, order that the foil must be assessed at or after the stage of last backing or backings.
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