Tariff Classification, Central Excise

[Harish Lath]

One is engaged in the manufacture of Hukka Tobacoo and he is planning to add new item Herbal Flavour Tobacco Free for Hukka. What is the tariff Classification of Herbal Flavor Tobaccoo free.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Heading 2403 of the first schedule of Central Excise Tariff Act, 1985 mentions about "other  manufactured tobacco and manufactured tobacco substitutes; "Homogenized" or "Reconstituted" tobacco; Tobacco extracts and essences.  In my opinion Herbal Flavour Tobacco would  be classifiable under sub-heading No. 2403 11 90.