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2004 (1) TMI 159 - CESTAT, NEW DELHIExtract: .......ew of this, the contention of the appellants is correct that after the judgment of the Supreme Court in Kothari Products Ltd. case (supra), pan masala containing tobacco commonly known as gutkha is classifiable under Chapter 24 of the Central Excise Tariff and not under Chapter 21 of the Central Excise Tariff. We, therefore, allow both the appeals.
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