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    <title>1997 (11) TMI 393 - CEGAT, KOLKATA</title>
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    <description>Powdering of unmanufactured tobacco was held not to amount to manufacture for classification as manufactured tobacco under Heading 24.04. The Tribunal followed earlier decisions on the same point and applied that settled view to the appeals. The activity was therefore not liable to duty, and the issue was decided in favour of the assessee and against the Revenue.</description>
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    <pubDate>Mon, 24 Nov 1997 00:00:00 +0530</pubDate>
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      <title>1997 (11) TMI 393 - CEGAT, KOLKATA</title>
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      <description>Powdering of unmanufactured tobacco was held not to amount to manufacture for classification as manufactured tobacco under Heading 24.04. The Tribunal followed earlier decisions on the same point and applied that settled view to the appeals. The activity was therefore not liable to duty, and the issue was decided in favour of the assessee and against the Revenue.</description>
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      <pubDate>Mon, 24 Nov 1997 00:00:00 +0530</pubDate>
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