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1989 (7) TMI 249 - CEGAT, NEW DELHIExtract: .......ns of Chapter IX of the Customs Act and Section 15(l)(a) ibid. Clause (c) of Section 15(1) is applicable when the scope of application of clauses (a) and (b) is exhausted. Clause (a) is applicable in this case. Rate of duty in terms of clause (c) of Section 15(1) is not applicable. 9. I, therefore, set aside the impugned order and allow the appeal.
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