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1993 (9) TMI 217 - CEGAT, NEW DELHIExtract: .......ability of the appellant s products alone. We, therefore, set aside the finding that the assessees are liable to pay duty on the 0.5% of the total sales by the dealers which is used towards advertisement expenses. 4. In the result the findings on all the five headings are set aside and the appeal allowed with consequential relief to the appellants.
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