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    <title>Dispute Over Duty Calculation: Should Pan Masala Machines Be Taxed Monthly or Pro-Rata Based on Usage Days?</title>
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    <description>Pan Masala Packing Machine - Whether duty would be payable only on pro-rata basis for the number of days in the month during which the machine had functioned or would be payable for the whole month - prima facie against assessee - AT</description>
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