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1984 (6) TMI 244 - AT - CustomsExtract: .......orrectly assessed this product caprolactum falling under sub-item (2) of Item No. 14AA of the First Schedule to the Central Excises and Salt Act, 1944 for the purpose of c.v. duty and special excise duty at 50% plus 5%. 21. We find no ground for interfering in the findings of the authority below and we, therefore, rejected this appeal.
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