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    <title>1983 (4) TMI 177 - CEGAT, NEW DELHI</title>
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    <description>Yarn cleared for captive consumption while the special compounded levy procedure under Rule 96-W was in force remained assessable under Notification No. 62/72-C.E., because that special scheme operated as a self-contained code for determining duty on the specified yarn. The later withdrawal of the procedure was only prospective and could not retrospectively deprive goods cleared during its currency of the concession already attached to them. Rules 9 and 9A were inapplicable since the special procedure governed the duty liability for such yarn. As a result, no further duty was payable on yarn cleared between 17-3-1972 and 23-7-1972.</description>
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    <pubDate>Sat, 02 Apr 1983 00:00:00 +0530</pubDate>
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      <title>1983 (4) TMI 177 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=73316</link>
      <description>Yarn cleared for captive consumption while the special compounded levy procedure under Rule 96-W was in force remained assessable under Notification No. 62/72-C.E., because that special scheme operated as a self-contained code for determining duty on the specified yarn. The later withdrawal of the procedure was only prospective and could not retrospectively deprive goods cleared during its currency of the concession already attached to them. Rules 9 and 9A were inapplicable since the special procedure governed the duty liability for such yarn. As a result, no further duty was payable on yarn cleared between 17-3-1972 and 23-7-1972.</description>
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      <pubDate>Sat, 02 Apr 1983 00:00:00 +0530</pubDate>
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