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2008 (8) TMI 232 - CALCUTTA HIGH COURTCredit - whether the Hanging card can be called an advertisement or a packaging material – such cards are hanged in the shop - A container or a part of any cosmetic product meant for keeping on the shelves of the shop, reproducing the qualification of a product contained inside, will not get converted into the advertising material on that account itself. The only difference between a pack of a product and the hanging cards is hanged, both attract the attention of the customer- held that, hanging cards are packing materials and not advertising material – credit is admissible
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