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    <title>2016 (11) TMI 226 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, affirming that the rate of duty under Section 16(1)(a) is determined by the date of the let export order. Multiple loading permissions on different dates are valid under Section 51, and enhanced duty rates apply only to goods loaded after the duty enhancement notification. The decision to grant lower duty on pre-notification loaded goods was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334208</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeals, affirming that the rate of duty under Section 16(1)(a) is determined by the date of the let export order. Multiple loading permissions on different dates are valid under Section 51, and enhanced duty rates apply only to goods loaded after the duty enhancement notification. The decision to grant lower duty on pre-notification loaded goods was upheld.</description>
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