Herbal Cigarette Substitute Rightly Classified as Tobacco Substitute, Not Medicinal Product.

The appellate authority dismissed the appeal regarding the classification of "Aorom Herbal Smokes." The product is classified under HSN 24029010 as a tobacco substitute rather than under HSN 3004 as a medicinal product. The appellant failed to prove the product as a medicinal cigarette under the Drugs and Cosmetics Act, 1940, due to the lack of authoritative Ayurvedic text. The product's brochure indicated it as a cigarette substitute to help smokers quit, thus attracting the GST rate for tobacco substitutes. .....

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