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    <title>2024 (6) TMI 1321 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad dismissed departmental appeals regarding classification of chewing tobacco products. The tribunal held that scented tobacco falls under CETH 2403 99 10 rather than CETH 2403 99 30, following established precedent from CESTAT New Delhi. The SC had previously upheld a similar tribunal decision in favor of the assessee, settling the classification issue. Since the matter was conclusively determined by the SC, the departmental appeals lacked merit and were dismissed.</description>
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      <description>CESTAT Allahabad dismissed departmental appeals regarding classification of chewing tobacco products. The tribunal held that scented tobacco falls under CETH 2403 99 10 rather than CETH 2403 99 30, following established precedent from CESTAT New Delhi. The SC had previously upheld a similar tribunal decision in favor of the assessee, settling the classification issue. Since the matter was conclusively determined by the SC, the departmental appeals lacked merit and were dismissed.</description>
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