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1991 (2) TMI 217 - AT - CustomsExtract: .......epresentative is academic and need not be answered. 31. In the light of the foregoing discussion, we are of the view that the goods in the present case attracted duty at the rate in force on the date of their actual removal from the warehouse. In this view of the matter the appeal succeeds and is allowed with consequential relief to the appellants.
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