29According to settled case-law, the first paragraph of Article 90 EC is infringed where the tax charged on the imported product and that charged on the similar domestic product are calculated in a different manner on the basis of different criteria which lead, if only in certain cases, to higher taxation being imposed on the imported product (see Weigel, paragraph 67, and the case-law cited). Thus, under that provision, an excise duty must not affect products originating from other Member States more onerously than similar domestic products.
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