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Default Cell not protected...

I have two cells that, although locked on a protected sheet, can still be
deleted or altered. I can't figure out why. Each cell contains a formula
that calulates tax:
=IF($D$14="n/a","",$D$14*D16) where D14 is the subtotal and D16 is the tax.

All other cells in the sheet are protected properly. Can anyone help me
with this?
 
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