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<h1>CESTAT rules in favor of appellants, rejects duty demands on branded chewing tobacco</h1> The Appellate Tribunal CESTAT, New Delhi allowed the appeals concerning the assessable value of branded chewing tobacco. It held that assessing at retail ... Valuation The Appellate Tribunal CESTAT, New Delhi disposed of appeals regarding the assessable value of branded chewing tobacco. The tribunal found that assessing at retail price is not supported by the law and set aside the duty demands made by the Revenue authorities. The appeals were allowed in favor of the appellants.