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    <title>2018 (5) TMI 6 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the classification of the product &quot;Kimam&quot; under 2403 99 20 as a &quot;preparation containing chewing tobacco&quot; based on the new tariff system, supporting the department&#039;s assessment under Section 4A. Despite denial of suppression by the appellants, the Tribunal found no evidence of suppression, limiting demands to the normal time frame and waiving penalties. The decision provided clarity on classification and acknowledged fair treatment for the appellants in the judgment delivered on 7-8-2017.</description>
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