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2000 (8) TMI 438 - CEGAT, NEW DELHIExtract: .......apacity as 1 M.T., rdquo there was no need for Commissioner to ascertain the position by alternative method provided under Sub-rule (2) of Rule 3. Accordingly the Appellants are required to pay duty on the basis of the capacity of the furnace mentioned in the manufacturer rsquo s invoice. 7. emsp The appeal is, thus, disposed of in the above terms.
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