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    <title>2017 (2) TMI 973 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the respondent is liable to pay duty under Section 4 of the Central Excise Act for chewing tobacco packed in pouches weighing less than 10 Gms. The decision was based on established legal precedents, including the Supreme Court&#039;s ruling in a similar case, affirming that duty should be paid under Section 4 in such instances. The Tribunal dismissed the Revenue&#039;s appeal and upheld the duty liability determination in favor of the respondent.</description>
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      <description>The Tribunal held that the respondent is liable to pay duty under Section 4 of the Central Excise Act for chewing tobacco packed in pouches weighing less than 10 Gms. The decision was based on established legal precedents, including the Supreme Court&#039;s ruling in a similar case, affirming that duty should be paid under Section 4 in such instances. The Tribunal dismissed the Revenue&#039;s appeal and upheld the duty liability determination in favor of the respondent.</description>
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