2000 (3) TMI 61

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....s, which had been warehoused. 2. The contention put forth is that warehousing period having expired on 4-1-1997 that is the relevant date for computing duty, and therefore, interest will have to be paid by the respondent on that amount. The respondent obtained the benefit of the DEEC scheme under which it was liable to pay duty at all, but did so after 4-1-1997. The Commissioner did not agree w....