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    <title>2018 (4) TMI 221 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the Superintendent&#039;s decision and classified the product labeled as &quot;Scent&quot; as &quot;Chewing Tobacco&quot; under Tariff Heading No. 24039910. This decision was based on historical acceptance, legal precedents, and the nature of the product, setting aside the previous order and allowing the appeal by the assessee-Appellants. The judgment emphasizes the importance of considering product characteristics, past practices, and legal interpretations in determining the correct Central Excise Tariff classification.</description>
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