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    <title>1999 (2) TMI 232 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Collector&#039;s order for duty recovery on replacements supplied under warranty, emphasizing that duty liability arises upon production of excisable goods. The Tribunal rejected applying international practices in customs valuation to excise law without a specific exemption notification under the Central Excise Act. The penalty imposed for suppression of information regarding removal without duty payment was upheld, highlighting the importance of compliance with statutory duty payment requirements.</description>
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      <description>The Tribunal upheld the Collector&#039;s order for duty recovery on replacements supplied under warranty, emphasizing that duty liability arises upon production of excisable goods. The Tribunal rejected applying international practices in customs valuation to excise law without a specific exemption notification under the Central Excise Act. The penalty imposed for suppression of information regarding removal without duty payment was upheld, highlighting the importance of compliance with statutory duty payment requirements.</description>
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