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1997 (4) TMI 215 - CEGAT, NEW DELHIExtract: .......ered for home consumption under Section 46 rate of duty will be the rate prevailing on the date on which the Bill of Entry for such goods is presented. Since the Bill of Entries were presented on 6-6-1989 Notification No. 69/87 rescinded on 29-5-1989 could not be available to them. In view of this we uphold the impugned order and reject the Appeal.
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