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1998 (12) TMI 161 - SC - CustomsExtract: .......ove shall be taken for the purpose of levy of duty. 6.The Tribunal has rightly held that since Chapter Note 2 was incorporated only w.e.f. 29-2-1988, it cannot affect the present case where the ship was imported prior to the addition of the said Note in Chapter 89. 7.The appeal is, therefore, dismissed. There will, however, be no order as to costs.
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