2016 (5) TMI 442

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..... y to be availed shall be restricted to the extent of duty which is equal to the additional duty leviable on the goods under Section 3 of the Customs Tariff Act, 1975 paid for such inputs - High Court held that the question with respect to rate of duty or to the value of goods for the purposes of assessment, cannot lie to the High Court. Therefore, as the question raised is clearly concerning the r .....

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