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    <title>Excise Duty on Sample Bottles: No Demand Raised as No Benefit Returned to Manufacturer, Says Rule 8 Analysis.</title>
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    <description>Valuation - excise duty on the sample bottles under Rule 8 of the Valuation Rules - nothing is flowing back to the manufacture from the distributors - genuineness of transaction not doubted by the revenue - no demand can be raised - AT</description>
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      <description>Valuation - excise duty on the sample bottles under Rule 8 of the Valuation Rules - nothing is flowing back to the manufacture from the distributors - genuineness of transaction not doubted by the revenue - no demand can be raised - AT</description>
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