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1990 (6) TMI 168 - CEGAT, NEW DELHIExtract: .......d valuation in force on the date on which the warehoused goods were removed from the warehouse. 8. In the light of the above discussions, we hold that the rate of duty prevailing on 2-3-1982 is applicable in this case. We find no infirmity in the orders of the lower authorities. Accordingly, the impugned order is upheld and the appeal is dismissed.
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