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    <title>Dispute Over Paper Valuation: Duty Calculation Based on Sale Price to Buyers, Pre-Deposit Waiver Denied, Revenue Supported.</title>
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    <description>Waiver of pre-deposit - Valuation - paper and paper boards - Job work - demand of duty on the price at which sheets were sold to the ultimate buyers - prima facie case is in favor of revenue - AT</description>
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