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1999 (10) TMI 158 - CEGAT, NEW DELHI
Extract:
.......ibed quality control test. We therefore, hold that duty on the samples drawn for testing is not liable in the present case and set aside the demand on ABS polymers removed the samples during the period April 1993 to August 1997. Since the duty demand has been set aside, we set aside the penalty imposed on the appellants. The appeal is thus allowed.