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    <description>Advisers disagreed on application of Rule 7 of valuation rules under section 4: one view treated Rule 7 as applicable to both sales by the manufacturer to its depots and direct supplier deliveries to those depots; a later clarification stated that direct supply of purchaser-branded goods by the supplier does not attract Rule 7 on the supplier, while noting the procedure may be improper and raise compliance issues.</description>
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