The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that small-sized pouches of “spit tobacco” weighing less than 10 grams are not liable to excise duty under the Maximum Retail Price (MRP)-based valuation mechanism prescribed under Section 4A of the Central Excise Act. The Bench of S. S. Garg (Judicial Member)…
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