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    <title>2013 (7) TMI 55 - GUJARAT HIGH COURT</title>
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    <description>The court held that the order passed by the third member without a precise formulation of the point of difference was not valid. The matter was remanded back to the Tribunal for proper formulation of the point of difference as required by law. The case was to be referred to the third member for a decision in accordance with the Customs Act. The court did not address the merits of the case and disposed of the tax appeal accordingly.</description>
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