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    <title>1988 (6) TMI 261 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal resolved the case by directing that assessments should align with previous judgments excluding the standard rate of duty. Despite differing interpretations by Appellate Collectors, the Tribunal emphasized applying preferential rates over the standard duty rate for goods based on their country of origin to avoid rendering the notification ineffective. The decision was based on prior rulings in 1987, highlighting the importance of consistency and the application of preferential rates in customs duty assessments.</description>
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