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    <title>2014 (9) TMI 913 - ALLAHABAD HIGH COURT</title>
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      <description>Goods described on the pouches as Pooja Scented Supari, with ingredients including betel nut, cardamom, clove and added flavour, were treated as scented supari because the description and contents supported that factual classification and there was no indication of sugar or sweetener for meethi supari. The valuation adopted by the authorities was set aside because the figure was fixed without explaining how it was derived or whether the assessee&#039;s invoice had been examined and rejected. The matter was remitted for fresh determination of value, while the classification finding was sustained.</description>
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