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1987 (4) TMI 81 - HIGH COURT OF JUDICATURE ANDHRA PRADESH AT HYDERABExtract: .......xcisable goods on the one hand and the raw materials and the component parts used in the manufacture of finished excisable goods on the other is paid under the same Tariff Item. We are in respectful agreement with the decision of the Gujarat High Court. 12. In the circumstances, we dismiss this writ petition, but in the circumstances without costs.
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