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2004 (3) TMI 143 - CESTAT, NEW DELHIExtract: .......at Gutka is a tobacco product chargeable to duty under Heading 2404 it cannot be considered as a Pan Masala under Heading 21.06 of the Central Excise Tariff as the law laid down by the Supreme Court is the law of the land in terms of the provisions of Article 141 of the Constitution. We, therefore, set aside the impugned Order and allow the appeal.
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