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GST - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Classification of goods - Chewing tobacco with the brand name ...


"Kavi Cut Tobacco" Classified as Manufactured Chewing Tobacco Under Tariff Heading CTH 2403 9910.

October 20, 2020

Case Laws     GST     AAAR

Classification of goods - Chewing tobacco with the brand name “Kavi cut tobacco” - it is evident that the raw material undergoes a set of processes and emerges as a distinct product which makes it marketable/consumable for the chewing needs. - Once it is held that the product is ‘Manufactured Chewing tobacco’, the classification of the product is under CTH 2403 9910 which specifies ‘Chewing Tobacco’ - AAAR

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