Central Excise - Classification of 'Gul' - Whether under sub-heading No. 2404.90 as a tobacco product or under Chapter 33 as Dentifrice - Doubts regarding

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..... /40/87-CX.3 Dated 24-6-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of 'Gul' - Whether under sub-heading No. 2404.90 as a tobacco product or under Chapter 33 as Dentifrice - Doubts regarding. A doubt has been raised as to whether 'Gul', a tobacco-based product containing tobacco dust, banana ash .....

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..... rt. The other ingredients used in 'Gul' are mainly to reduce the bitter effect of tobacco used. The Conference noted that in the context of the old Central Excise Tariff, which existed prior to 28-2-1986, there was a Tariff Advice No. 49/81, dated 5-6-1981 wherein it was viewed that 'Gul' being neither chewing tobacco nor snuff would not fall under erstwhile TI 4.11 (5) or TI 4.11 (6) and was prop .....

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..... into consideration these factors, the Conference concluded that the product 'Gul' would merit classification under sub-heading No. 2404.90. 4. The board has accepted the above views of the Conference. Accordingly, it is clarified that the tobacco-based product, which is commonly known as 'Gul', would be appropriately classifiable under sub-heading No. 2404.90 and not under Chapter 33 as a 'dent .....

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