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1969 (4) TMI 13 - HC - Central ExciseExtract: .......iron which would be liable to duty at the rate mentioned in item No. 25, Schedule I, is payable so that the department may make correct calculation in the light of such material. On calculation of the amount of duty payable by the petitioner in the light of this decision, if any amount already realised is found to be in excess, it must be refunded.
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