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1997 (12) TMI 166 - CEGAT, MADRASExtract: .......ich are of the category of having lipping and key hole etc. will have to be assessed based on the price which they fetch at the time of clearance from the factory in terms of Section 4 of the CEA 1944. In the above view of the matter, we hold that the lower authority has rightly demanded duty from the appellants. The appeal is therefore, dismissed.
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