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1997 (9) TMI 203 - AT - CustomsExtract: .......clarified that the provisions of Section 12 Rubber Act, 1947 can only be invoked in respect of Rubber produced in India, we are of the view that the Cess as demanded could not have been levied on the imported rubber. We, therefore, set aside the orders of the learned lower authority and allow the appeals of the appellants with consequential relief.
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