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2017 (2) TMI 973 - AT - Central ExciseValuation - sale of chewing tobacco in pouches - valuation to be done as per Section 4A instead of Section 4 of the CEA - Held that: - This issue has already been settled by the Hon’ble Apex Court in the case of the Commissioner of C. Ex., Vapi Vs. Kraftech Products [2008 (3) TMI 12 - Supreme court] wherein it has been held as assessee are required to pay duty as per Section 4 if the weight of pouch is less than 10 Gms - appeal dismissed - decided against appellant-Revenue.
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