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1997 (10) TMI 116 - CEGAT, NEW DELHIExtract: .......g 7208.00 which attracts a rate of duty of Rs. 365/- PMT, there is no warrant in law for applying the rate of duty at Rs. 715/- PMT. In this view of the matter, the demand cannot be sustained. Accordingly, we set aside the impugned order and allow the appeal with consequential relief if any, subject to Section 11B as amended, due to the appellants.
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