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1988 (3) TMI 314 - CEGAT, NEW DELHIExtract: .......le (5) is residuary rule and would apply only when other rules are not applicable to the goods. As the date of actual removal of goods is within the knowledge of Revenue we find no infirmity in the finding of the Collector (Appeals) in his applying Rule 9A(l)(ii) i.e., duty as on the date of actual removal of goods. We therefore dismiss the appeal.
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