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    <title>1986 (8) TMI 165 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the lower authorities&#039; decisions, confirming that the rate of duty applicable to goods was the rate prevailing on the date of removal from the warehouse, in accordance with Section 15(1)(b) of the Customs Act, 1962. The appeal was dismissed, with the Tribunal finding no issues with the lower authorities&#039; rulings.</description>
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