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    <title>1988 (12) TMI 270 - CEGAT, NEW DELHI</title>
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    <description>Gudakhu composed substantially of tobacco, together with molasses, lime, clay and other ingredients, was treated as manufactured tobacco for Central Excise classification. Applying earlier Tribunal decisions and the prior High Court view, the specific tariff entry for manufactured tobacco prevailed and the residuary entry was inapplicable. On that classification, the assessee&#039;s claim for refund with consequential relief followed, and the impugned orders were set aside.</description>
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      <title>1988 (12) TMI 270 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=74771</link>
      <description>Gudakhu composed substantially of tobacco, together with molasses, lime, clay and other ingredients, was treated as manufactured tobacco for Central Excise classification. Applying earlier Tribunal decisions and the prior High Court view, the specific tariff entry for manufactured tobacco prevailed and the residuary entry was inapplicable. On that classification, the assessee&#039;s claim for refund with consequential relief followed, and the impugned orders were set aside.</description>
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      <pubDate>Mon, 05 Dec 1988 00:00:00 +0530</pubDate>
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