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2010 (2) TMI 1014 - AT - Central ExciseExtract: .......results in production of cured tobacco which as per the HS Explanatory Notes under Heading 2401 remains covered as unmanufactured tobacco under the said heading. Accordingly, we find no merit in the case of the Department. Consequently, we uphold the impugned order and dismiss the appeal filed by the Revenue. (Dictated and pronounced in open court)
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