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    <title>2011 (6) TMI 634 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants in a case involving the dispute over duty payment on physician samples. The appellants successfully argued that they correctly discharged duty based on contract agreements and not under Section 4A. The Tribunal found their valuation method of physician samples as per transaction value/CAS 4 to be appropriate, leading to the waiver of pre-deposit and granting of stay. The appeal was decided in favor of the appellants due to the specific circumstances and legal interpretations presented during the proceedings.</description>
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      <description>The Tribunal ruled in favor of the appellants in a case involving the dispute over duty payment on physician samples. The appellants successfully argued that they correctly discharged duty based on contract agreements and not under Section 4A. The Tribunal found their valuation method of physician samples as per transaction value/CAS 4 to be appropriate, leading to the waiver of pre-deposit and granting of stay. The appeal was decided in favor of the appellants due to the specific circumstances and legal interpretations presented during the proceedings.</description>
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