Classification of unmanufactured tobacco merely broken by beating and then seived and packed in retail packets with or without brand names for consumption as chewing tobacco, which is commonly known in the market as Zarda - Regarding

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..... d in retail packets with or without brand names for consumption as chewing tobacco, which is commonly known in the market as Zarda - Regarding F. No. 81/5/87-CX.3 Dated 23-6-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of unmanufactured tobacco merely broken by beating and then seived and packed in retail packet .....

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..... iff Advice No. 118/81, dated 4-11-1981 was issued by the Ministry in the context of the old Central Excise Tariff, clarifying that unmanufactured tobacco merely broken into pieces and packed in gunny bags, whether sold under a brand name or not, is not classifiable as manufactured chewing tobacco under old TI 4.11 (5). It was also observed that CEGAT had held in the case of CCE, Pune v. M/s. Jai K .....

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..... actured tobacco in the form of whole plants or leaves in the natural state or as cured or fermented leaves, whole or stemmed or trimmed or untrimmed, broken or cut (including prices cut to shape) but not tobacco ready for smoking. 4. The Conference was, therefore, inclined to support the classification of the product in question under Heading No. 24.01 in the category of unmanufactured tobacco. .....

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