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of <h1>Appellate Tribunal rules small pouches of Chewing Tobacco subject to Excise duty</h1> The Appellate Tribunal CESTAT Allahabad ruled in favor of the appellants manufacturing Branded Chewing Tobacco, holding that Excise duty under Section 4 ... Method of Valuation - small puryia/ pouches of Chewing Tobacco - Section 4 or Section 4A of CEA? - Held that:- Small puryia/ pouches of Chewing Tobacco is correctly classified under section 4 of CEA - appeal allowed - decided in favor of appellant. The Appellate Tribunal CESTAT Allahabad decided in favor of the appellants engaged in manufacturing Branded Chewing Tobacco, ruling that duty of Excise under Section 4 applies to small pouches of Chewing Tobacco. The decision was based on a previous case involving the same parties where the impugned orders were set aside, and all appeals were allowed.
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