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1999 (3) TMI 143 - CEGAT, NEW DELHIExtract: .......en manufactured in the factory. The rate of duty applicable will be rate of duty in force on the date of removal of the goods. As the spent nickel catalyst was exempted from payment of duty in terms of Notification No. 19/88, no Central Excise duty was payable by the Appellants. Accordingly the impugned order is set aside and the appeal is allowed.
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