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    <description>Interpretation of Notification No. 43/2001 and Notification No. 22/2003 was central to the dispute, but the controversy also involved a question relating to the rate of duty of excise. On that basis, the matter fell within the exclusive jurisdiction of the Supreme Court, and the High Court&#039;s jurisdiction was excluded. The appeal was therefore not maintainable before the High Court and was liable to be rejected.</description>
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      <description>Interpretation of Notification No. 43/2001 and Notification No. 22/2003 was central to the dispute, but the controversy also involved a question relating to the rate of duty of excise. On that basis, the matter fell within the exclusive jurisdiction of the Supreme Court, and the High Court&#039;s jurisdiction was excluded. The appeal was therefore not maintainable before the High Court and was liable to be rejected.</description>
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