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    <title>1987 (12) TMI 117 - CEGAT, NEW DELHI</title>
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    <description>The appeal was dismissed, and the show cause notice dated 18th May, 1982 was discharged. The court found that the respondents were not liable for the duty on the imported base yarn, as it was cleared by customs authorities free of duty. Additionally, the duty on the texturised yarn was deemed not applicable to the respondents, as they were not the importers of the goods.</description>
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    <pubDate>Mon, 14 Dec 1987 00:00:00 +0530</pubDate>
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      <title>1987 (12) TMI 117 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=73438</link>
      <description>The appeal was dismissed, and the show cause notice dated 18th May, 1982 was discharged. The court found that the respondents were not liable for the duty on the imported base yarn, as it was cleared by customs authorities free of duty. Additionally, the duty on the texturised yarn was deemed not applicable to the respondents, as they were not the importers of the goods.</description>
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