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1999 (10) TMI 66 - SUPREME COURT
Extract:
.......hat date they were exigible to excise duty. As to the rate of duty that the said goods must bear, what is relevant is the date of their clearance. On that date they were liable to duty at the rate of eight per cent by reason of the amended exemption notification. 4. The appeals are allowed. The order under appeal is set aside. No order as to costs.