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1991 (3) TMI 266 - CEGAT, NEW DELHIExtract: .......rate of duty has to be calculated as on the date of removal of goods from the warehouse as per Section 15(l)(b) of the Act even though the removal took place after the expiry of the warehousing period. The ratio of this ruling is applicable to the facts and circumstances of this case also. There is no merit in this appeal and the same is dismissed.
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