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    <description>The judgment found in favor of the appellant, ruling that the goods, designated as promotional packs not for retail sale, should have been assessed under Section 4 of the Act instead of Section 4A. As a result, the demand was set aside, and the penalties imposed were deemed unsustainable. The impugned order was overturned, and the appeals were allowed.</description>
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      <description>The judgment found in favor of the appellant, ruling that the goods, designated as promotional packs not for retail sale, should have been assessed under Section 4 of the Act instead of Section 4A. As a result, the demand was set aside, and the penalties imposed were deemed unsustainable. The impugned order was overturned, and the appeals were allowed.</description>
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