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    <title>2020 (10) TMI 814 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>The appellate authority affirmed the lower authority&#039;s decision that the product &quot;Kavi cut tobacco&quot; is classified as &quot;Manufactured Tobacco&quot; under CTH 2403 9910, subject to a Compensation Cess rate of 160%. The processes conducted by the appellant were considered manufacturing, resulting in a product with unique characteristics suitable for chewing. The appeal was consequently resolved in accordance with this determination.</description>
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      <description>The appellate authority affirmed the lower authority&#039;s decision that the product &quot;Kavi cut tobacco&quot; is classified as &quot;Manufactured Tobacco&quot; under CTH 2403 9910, subject to a Compensation Cess rate of 160%. The processes conducted by the appellant were considered manufacturing, resulting in a product with unique characteristics suitable for chewing. The appeal was consequently resolved in accordance with this determination.</description>
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