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<h1>CEGAT Upholds Proforma Credit for Creamy Snuff despite Classification Change</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal and upheld the benefit of proforma credit for the appellants in a case concerning ... Proforma credit - Creamy snuff The Appellate Tribunal CEGAT, New Delhi heard a case regarding the denial of proforma credit for Creamy Snuff due to a technicality in the classification change from sub-heading 2404.90 to 2404.60. The tribunal found that the description and nature of the product remained the same, and the omission to change the sub-heading was unintentional. As a result, the tribunal dismissed the Revenue's appeal and upheld the benefit of proforma credit for the appellants.
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