The Tribunal held that tobacco pouches under 10 grams are exempt from MRP-based valuation under Rule 34. As a result, Section 4A excise duty was not applicable.
Authorities denied GST reimbursement on scrap treating it as non-specified goods. The court found this interpretation inconsistent with the scheme’s definition and exclusion list. The key takeaway is that benefits cannot be denied on grounds not supported by the notification.
