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1999 (6) TMI 90 - CEGAT, NEW DELHIExtract: .......le. Once a new product comes into existence, it is to be charged to duty if not exempted under any notification. Sl. No. 17 of the Notification 15/94 provides a concessional rate of duty in respect of the goods falling under Heading 39.17 of the Tariff without any condition. In view of these facts, we find no merit in the appeal, which is rejected.
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