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    <title>2004 (11) TMI 380 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that M/s. Biswan Tobacco Industries and M/s. Khattri Kimam Co. (P) Ltd. were liable to pay the Additional Duty of Excise for unbranded chewing tobacco manufactured during specific periods. The Tribunal found that the duty exemption notifications cited by the appellants did not cover the Additional Duty of Excise during the relevant period. As there was no specific exemption notification in place, the Tribunal concluded that the duty was payable by the appellants, leading to the rejection of both appeals.</description>
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      <title>2004 (11) TMI 380 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=114680</link>
      <description>The Tribunal held that M/s. Biswan Tobacco Industries and M/s. Khattri Kimam Co. (P) Ltd. were liable to pay the Additional Duty of Excise for unbranded chewing tobacco manufactured during specific periods. The Tribunal found that the duty exemption notifications cited by the appellants did not cover the Additional Duty of Excise during the relevant period. As there was no specific exemption notification in place, the Tribunal concluded that the duty was payable by the appellants, leading to the rejection of both appeals.</description>
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