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    <title>1997 (1) TMI 212 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal classified flavoured snuff under Heading 2404.60, considering the processing and addition of flavors transformed the product into a preparation of snuff. Despite the Department&#039;s argument for classification under Heading 2404.50, the Tribunal relied on a previous decision and the manufacturing process to support its decision. The absence of a stay order from the Supreme Court allowed the Tribunal to follow the established ratio, leading to the acceptance of the appeals and affirming the classification of flavoured snuff under Heading 2404.60. The judgment underscored the importance of precedent, chapter notes interpretation, and ongoing appeals on case outcomes.</description>
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      <title>1997 (1) TMI 212 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86357</link>
      <description>The Tribunal classified flavoured snuff under Heading 2404.60, considering the processing and addition of flavors transformed the product into a preparation of snuff. Despite the Department&#039;s argument for classification under Heading 2404.50, the Tribunal relied on a previous decision and the manufacturing process to support its decision. The absence of a stay order from the Supreme Court allowed the Tribunal to follow the established ratio, leading to the acceptance of the appeals and affirming the classification of flavoured snuff under Heading 2404.60. The judgment underscored the importance of precedent, chapter notes interpretation, and ongoing appeals on case outcomes.</description>
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