1980 (12) TMI 183

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..... 2-1980 - Shri K.S. Venkataramani H.P. Arora, Advocate [Order per : K.S. Venkataramani, Appellate Collector]. - I have gone through the appeal petition and the material records and the su .....

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..... if any goods become excisable for the first time, either by way of amendment to the Tariff, or by way of withdrawal of a total exemption, such goods are not to be subjected to duty if they were alrea .....

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