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2007 (8) TMI 410 - AT - Income TaxExtract: .......tobacco preparation and also under the expression chewing tobacco within the meaning of Item No. 2 of the Eleventh Schedule in the Income-tax Act. We are, therefore, in agreement with the view taken by the learned Commissioner in this behalf in his Order under section 263. 66. In view of the foregoing, the appeal filed by the assessee is dismissed.
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