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1998 (2) TMI 359 - AT - Central ExciseExtract: .......CETA will not arise because that chapter note does not apply to unmanufactured tobacco falling under Heading 24.01 of CETA. 5. emsp In the result, it is held that the tobacco in this case was correctly classifiable under Heading 24.01 as unmanufactured tobacco and in this view of the matter the impugned order is set aside and the appeal is allowed.
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