Chewing Tobacco in Pouches Under 10g Must Be Valued Per Section 4A of Central Excise Act for Duty Payment.

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....Valuation - sale of chewing tobacco in pouches - valuation to be done as per Section 4A instead of Section 4 of the CEA - assessee are required to pay duty as per Section 4 if the weight of pouch is less than 10 Gms - AT....