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It would be better if you would use h1, h2, etc. for headings. That is what h means and was designed for. Making everything a p tag is not semantically correct even though it is syntax correct. Depending on CSS is not a good idea for MOBI since it doesn't even understand CSS so you are depending on the conversion tool to do the right thing. Don't use div for everything either. Semantics is useful and important and will be even more important in ePub3 in the future.
Dale
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