Matter remanded back to Commissioner for re-classification of cigarettes

GST/Excise & Customs: Where assessee, a manufacturer of tipper brand cigarettes, had classified said cigarettes under Heading No. 2402 20 10 and Heading No. 2402 20 20 and revenue issued on assessee show cause notice proposing to classify above cigarettes under different Heading and Commissioner relying on a decision of Supreme Court dropped show cause notice, matter was remanded to Commissioner for redecision

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