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2004 (1) TMI 437 - AT - Central ExciseExtract: .......hat Chapter Note 7A would not have the effect of incorporating the entire Section 4A but only the definition of lsquo retail sale price rsquo in Section 4A. As mentioned above, we are inclined to accept the above contention raised by the appellants. 9. emsp In the light of the above discussion, we set aside the order impugned and allow the appeals.
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