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    <title>2014 (12) TMI 270 - GUJARAT HIGH COURT</title>
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    <description>The court held that SEZ units should not be liable to pay CVD if local manufacturers of similar goods are exempt from such duty. The petition was allowed, the order was quashed, and respondents were restrained from levying CVD on goods cleared from the SEZ unit to DTA.</description>
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      <description>The court held that SEZ units should not be liable to pay CVD if local manufacturers of similar goods are exempt from such duty. The petition was allowed, the order was quashed, and respondents were restrained from levying CVD on goods cleared from the SEZ unit to DTA.</description>
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