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2010 (8) TMI 241 - CESTAT, NEW DELHIPan masala containing tobacco - Chapter 21 was specifically covered by sub-heading 2106.00, while during relevant period, sub-heading 2404.40 covered chewing tobacco and preparations containing chewing tobacco – Held that: - chewing tobacco" and "Pan masala containing tobacco" are in the same heading, "chewing tobacco" does not include and never included "Pan masala containing tobacco" and but for inclusion of "Pan masala containing tobacco" in Chapter 24 (sub-heading 2404.49) of Central Excise Tariff w.e.f. 1-3-01, it would have been covered by heading 2106.00 - appeals disposed off
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