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    <title>Duty Demand Based on Arbitrary Power Norm Overturned; Emphasizes Need for Accurate Unit-Specific Standards in Excise Cases.</title>
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    <description>Demand and Penalty - Clandestine removal of M.S. Ingots - adopting of power consumption norm of another unit is arbitrary and the confirmation of duty demand on this basis would not be sustainable.... - AT</description>
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