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GST - Highlights / Catch Notes

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Classification of goods - raw unmanufactured tobacco - Process ...

Case Laws     GST

June 12, 2023

Classification of goods - raw unmanufactured tobacco - Process amounting to manufacture or not? - Mixing of scent (mixture of various perfumes and not jarda scent) - As 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. Therefore, the product supplied by the applicant is “Manufactured Tobacco product for Chewing”. - AAR

 

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