SC dismisses appeal due to low tax effect & prior Tribunal ruling in 'Mini Aid Products v. Commissioner of Customs and Central Excise'.

The SC dismissed the appeal due to the low tax effect of Rs. 5,38,557 and precedent set by a prior Tribunal ruling in 'Mini Aid Products v. Commissioner of Customs and Central Excise'.

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The Supreme Court dismissed the appeal as the tax effect involved was only Rs. 5,38,557 and the matter was covered by a previous Tribunal judgment in 'Mini Aid Products v. Commissioner of Customs and Central Excise'.

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