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    <title>2006 (6) TMI 115 - HIGH COURT OF KARNATAKA AT BANGALORE</title>
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    <description>The relevant date for levy of duty and interest remained the date of clearance of the goods, and a later change in classification, escalation of prices, or revision of duty rates did not alter that position. The High Court treated the Tribunal&#039;s finding on this issue as factual and consistent with earlier authority, including its own prior decision and reported precedent, and therefore found no substantial question of law warranting interference. The departmental challenge was rejected and the Tribunal&#039;s order was affirmed.</description>
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      <description>The relevant date for levy of duty and interest remained the date of clearance of the goods, and a later change in classification, escalation of prices, or revision of duty rates did not alter that position. The High Court treated the Tribunal&#039;s finding on this issue as factual and consistent with earlier authority, including its own prior decision and reported precedent, and therefore found no substantial question of law warranting interference. The departmental challenge was rejected and the Tribunal&#039;s order was affirmed.</description>
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