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    <title>1996 (7) TMI 413 - CEGAT, MADRAS</title>
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    <description>Duty on yarn was to be computed with reference to the test result of yarn count, and the relevant levy period was the interval between successive sample drawals for the same count. Sample patterns and test results taken from time to time had to be considered when working out the demand, and the assessee had to be given an opportunity of hearing on that basis. The demand was upheld for the intervening period between the sample dates, subject to examination of the sample test results and hearing of the assessee.</description>
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      <title>1996 (7) TMI 413 - CEGAT, MADRAS</title>
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      <description>Duty on yarn was to be computed with reference to the test result of yarn count, and the relevant levy period was the interval between successive sample drawals for the same count. Sample patterns and test results taken from time to time had to be considered when working out the demand, and the assessee had to be given an opportunity of hearing on that basis. The demand was upheld for the intervening period between the sample dates, subject to examination of the sample test results and hearing of the assessee.</description>
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