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    <description>The court ruled in favor of the assessee, stating that excise duty on uncleared stock should not be included in the valuation. The court dismissed the appeal, aligning with previous judgments and interpretations of the law, ultimately resulting in the dismissal without costs.</description>
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      <description>The court ruled in favor of the assessee, stating that excise duty on uncleared stock should not be included in the valuation. The court dismissed the appeal, aligning with previous judgments and interpretations of the law, ultimately resulting in the dismissal without costs.</description>
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