1997 (11) TMI 393 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants regarding the liability of duty on powdering unmanufactured tobacco under Heading 24.04 as manufactured tobacco. The decision was based on previous judgments and the appeals were allowed with consequential relief to the appellants. [1997 (11) TMI 393 - CEGAT, KOLKATA]