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    <title>2004 (4) TMI 590 - Gujarat High Court</title>
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    <description>The HC concluded that the petitioner should receive the same excise duty treatment as manufacturers in Maharashtra and Tamil Nadu. The respondents are prohibited from collecting excise duty from the petitioner at a rate different from that applied in these states. The CBEC is instructed to ensure uniform treatment for similar products nationwide within four months.</description>
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      <description>The HC concluded that the petitioner should receive the same excise duty treatment as manufacturers in Maharashtra and Tamil Nadu. The respondents are prohibited from collecting excise duty from the petitioner at a rate different from that applied in these states. The CBEC is instructed to ensure uniform treatment for similar products nationwide within four months.</description>
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