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1987 (8) TMI 198 - CEGAT, NEW DELHIExtract: .......er authorities and remand the matter to the Assistant Collector for de novo consideration on the merits of the classification and applicable rate of duty. Such determination will, however, proceed on the basis of our finding that the initial assessment was provisional and not final. 16. Appeal allowed by way of remand with the aforesaid directions.
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