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No contravention of anti-profiteering rules by 'Honda' car dealers as they passed benefit of reduced rate (NAA) 429, Where assessee was engaged in manufacture of 'Plant Vitalizer' with a brand name 'ABDA', said product classifiable under Heading no. 3101 00 99 as other animal or vegetable fertilizers (Chennai -CESTAT) 420, Transit Declaration Form (TDF) not required for inter-state movement of goods (All.) 382,

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