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of <h1>CEGAT Kolkata rules in favor of Appellants on 'reconstituted tobacco' trade brand issue</h1> <h3>ITC. LTD. Versus COMMISSIONER OF C. EX., CALCUTTA-IV</h3> The Appellate Tribunal CEGAT, Kolkata ruled in favor of the Appellants, allowing them to deliver 'reconstituted tobacco' without a trade brand as ... Tobacco products - Reconstituted tobacco The Appellate Tribunal CEGAT, Kolkata ruled in favor of the Appellants, allowing them to deliver 'reconstituted tobacco' without a trade brand as different rates apply for branded and unbranded tobacco products. The order of the Commissioner was set aside based on the provisions of Rule 93 and a Circular from the Central Board of Excise & Customs. The appeal was allowed.
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