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2000 (3) TMI 277 - CEGAT, NEW DELHIExtract: ....... that the goods shall be assessed to duty and allowed clearance on their merits i.e., the quantity of strips shall be assessed under the declared value and at duty applicable to strips and the quantity of sheets contained in the consignment shall be assessed to duty at the floor price as applicable to them. The appeal is disposed of on these terms.
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