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    <title>Cookie Manufacturer Denied Section 4A Benefits; Charged u/s 4 for Excise Valuation, Prima Facie Against Assessee.</title>
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    <description>Valuation - manufacture of cookies and dough - the appellant is not entitled to claim any benefit under Section 4A, since his goods are chargeable under Section 4 - prima facie case is against the assessee - AT</description>
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      <description>Valuation - manufacture of cookies and dough - the appellant is not entitled to claim any benefit under Section 4A, since his goods are chargeable under Section 4 - prima facie case is against the assessee - AT</description>
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