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1997 (4) TMI 204 - AT - Central ExciseExtract: .......5 (Tribunal), which helps the appellant company in this case. In view of the foregoing discussion, we, therefore, hold that the tobacco powder manufactured by the appellants herein would fall under the Tariff Heading 2401.00 being manufactured tobacco carrying nil rate of duty. The appeal is thus allowed with consequential relief to the appellants.
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