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1987 (10) TMI 158 - CEGAT, NEW DELHIExtract: .......ct, it is this date which is relevant for determination of the applicable rate of duty. We also direct that the last two sentences of the order as it reads at present shall form para 8 and reads as follows - and ldquo In the circumstances, we hold that the impugned order is correct and we uphold the same. Consequently, we dismiss this appeal. rdquo
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