CHAPTER 24
Tobacco and manufactured tobacco substitutes

Note:

This Chapter does not cover medicinal cigarettes (Chapter 30).

SUPPLEMENTARY NOTES :

For the purpose of this chapter:

(1) "tobacco" means any form of tobacco, whether cured or uncured and manufactured or not, and includes the leaf, stalks stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.

(2) "cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extend for use in the manufacture of machine-rolled cigarettes.

(3) "smoking mixtures for pipes and cigarettes" of sub-heading 2403 10 does not cover "Gudaku".