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    <title>1985 (9) TMI 189 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Collector (Appeals)&#039;s interpretation that the preferential rate of duty on cloves under Notification No. 431-Cus., dated 1-11-1976, should be &quot;Rs. 20 per kg. less 7 1/2 % ad valorem.&quot; The order of the Collector (Appeals) was confirmed, and the appeal of the Collector of Customs, Madras, was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=72091</link>
      <description>The Tribunal upheld the Collector (Appeals)&#039;s interpretation that the preferential rate of duty on cloves under Notification No. 431-Cus., dated 1-11-1976, should be &quot;Rs. 20 per kg. less 7 1/2 % ad valorem.&quot; The order of the Collector (Appeals) was confirmed, and the appeal of the Collector of Customs, Madras, was rejected.</description>
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