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1984 (1) TMI 313 - CEGAT NEW DELHIExtract: .......ules fix the time with reference to which the rate of duty must be applied and not the point of incidence of the duty or the taxable event; (d) if the taxable event occurs prior to the imposition of the duty, there cannot be any question of levy or assessment of duty afterwards. 27. In the premises, I propose an order allowing the Appeal.
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