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https://www.scconline.com/blog/post/2023/09/11/delhi-hc-dismisses-plea-challenging-rule-8-as-ultra-vires-to-section-3a-central-excise-act-leagl-news/
Delhi High Court upholds validity of Rule 8 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010
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