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1983 (7) TMI 324 - CEGAT NEW DELHIExtract: .......ective from 24-7-1972 could not be applied retrospectively to the yarn which had been authorisedly removed (that is, taken for captive use in the manufacture of fabrics) much earlier. The date of clearance of fabrics was irrelevant for computing the normal duty for yarn. Accordingly, we allow this appeal with consequential relief to the appellants.
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