2023 (2) TMI 1204

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..... ble under heading 24039930 as claimed by the revenue? - HELD THAT:- Having gone through the impugned judgment and order passed by the Customs, Excise Service Tax Appellate Tribunal, Chandigarh (the Tribunal) and the reasoning given and, more particularly, the fact that the Revenue failed to establish and prove that the product in question was chewing tobacco, there are no reason to interfere wi .....

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