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    <title>2016 (1) TMI 266 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal regarding the valuation of branded chewing tobacco packed in small pouches, upholding the Commissioner (Appeals) decision. The Tribunal found that the products fell within an exemption under the Standards of Weight and Measures Rules, making section 4A of the Central Excise Act, 1944, inapplicable. The Tribunal relied on previous decisions and specific facts of the case to support its decision, emphasizing that the multiple pouch packages were not subject to valuation under section 4A.</description>
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