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1993 (1) TMI 157 - CEGAT, CALCUTTAExtract: .......tilised credit for payment of duty on Black and White TV sets and adjust the equivalent amount of debit from the PLA utilised for the said sets for the purpose of paying the duty on Colour sets. If the amounts are adjusted in the manner, there will be no case for recovery of duty in pursuance of the demand. The appeal is allowed on the above terms.
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