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1992 (9) TMI 183 - CEGAT, BOMBAYExtract: .......s available to the Tariff Item 68 even before 1-3-1986, the bar envisaged under sub-rule (2) of Rule 57H is not applicable. The Additional Collector rsquo s demand both under Section 11A read with Rule 9(2) as well as under Rule 57H is required to be set aside. The appeal is disposed of in the above terms with consequential relief where called for.
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