Amendment of section 11A

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..... may be, was on the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any other provisions of this Act or the rules made thereunder", shall be substituted and shall be deemed to have been substituted on and from the 17th day of November, 1980; (b) for the words "six months", wherever they occur, the words "one year" shall be sub .....

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