From: entekhab.ir
Subject: واردات نوشابه گازدار مشمول عوارض شد
Date: Sat, 13 Jun 2026 05:13:25 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--48310A2794620DDF400A07F1B4F98E2E_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----48310A2794620DDF400A07F1B4F98E2E_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----48310A2794620DDF400A07F1B4F98E2E_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----48310A2794620DDF400A07F1B4F98E2E_MULTIPART_MIXED--