Circulars

179/11/2022-GST : Nicotine Polacrilex gum which is commonly applied orally and is intended to assist tobacco use cessation is classifiable under tariff item 2404 91 00

37/9-Cx.3: Snuff of tobacco containing ingredients like perfume, scent and menthol is nothing but 'snuff of tobacco' and is classifiable under sub-heading  2404 50.

840/17/06-Cx: Biris manufactured without the aid of machines, even if the labels/wrappers are manufactured with the aid of machines by the job workers are classifiable under sub-heading 2403 10 31.

1/88-Cx: Tobacco powder is classifiable under sub-heading 2404 90.

81/40/87-Cx: Tobacco-based product which is commonly known as Gul is classifiable under sub-heading 2404 90.

81/5/87-Cx: Unmanufactured tobacco merely broken by beating and then seived and packed in retail packets with or without brand name for consumption as chewing tobacco, commonly known in the market as 'zarda', would be classifiable under heading 2401.