CHAPTER 24

Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

^old[Tobacco and manufactured tobacco substitutes]

Note:

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

(2) Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404.

(3) For the purposes of heading 2404, the expression ―inhalation without combustion‖ means inhalation through heated delivery or other means, without combustion.

^old[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 240310 does not cover "Gudaku".