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1997 (9) TMI 263 - CEGAT, NEW DELHIExtract: .......e benefit of auxiliary duty, the second notification prescribing the higher rate of basic duty. This distinction, to our mind, is not sufficient to negate the ratio of the judgments cited above. We, therefore, hold that the Collector was correct in extending the benefit of both the notifications. The appeal from the Revenue is, therefore, rejected.
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