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Tea was 'nil' rate of duty prior to 27.02.1999 - By Finance Bill, 1999, duty was imposed, which would be...

Tea was 'nil' rate of duty prior to 27.02.1999 - By Finance Bill, 1999, duty was imposed, which would be forced into law on the midnight - the clearances made by the appellants before midnight, no demand can be raised - AT .....

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