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Central Excise - Tobacco and manufactured tobacco substitutes

Central Excise - SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTES: (Chapter 16 to Chapter 24) Notes : 1. In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. 2. In this Section the expression, unit container means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carto .....

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some person using such name or mark with or without any indication of the identity of that person. 3. In relation to products of heading 2401 or 2402 or 2403, 1[labelling or relabelling of containers or repacking] from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 4. In this Chapter, Pan masala containing tobacco , commonly known as 'gutkha' or by any other name, included in tarif .....

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and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading. ;] SUPPLEMENTRY NOTES: For the purposes of this Chapter: (1) tobacco means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. (2) cut-tobacco means .....

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Notification No. 11/2008-C.E. (N.T.)., dated 1-3-2008. 2. Inserted vide schedule 11 of Finance Act 2011, after NOTE 4, - 2401 - 2401 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - 2401 10 - 240110 - Tobacco, not stemmed or stripped : - 2401 10 10 - 24011010 - Flue cured virginia tobacco - kg. - 2401 10 20 - 24011020 - Sun cured country (natu) tobacco - kg. - 2401 10 30 - 24011030 - Sun cured virginia tobacco - kg. - 2401 10 40 - 24011040 - Burley tobacco - kg. - 2401 10 50 - 24011050 - Tobacco for .....

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2401 20 30 - 24012030 - Sun cured virginia tobacco - kg. - 2401 20 40 - 24012040 - Burley tobacco - kg. - 2401 20 50 - 24012050 - Tobacco for manufacture of biris - kg. - 2401 20 60 - 24012060 - Tobacco for manufacture of chewing tobacco - kg. - 2401 20 70 - 24012070 - Tobacco for manufacture of cigar and cheroot - kg. - 2401 20 80 - 24012080 - Tobacco for manufacture of hookah tobacco - kg. - 2401 20 90 - 24012090 - Other - kg. - 2401 30 00 - 24013000 - Tobacco refuse - kg. - 2402 - 2402 - CIGA .....

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ceeding 70 millimetres - Tu - 2402 20 30 - 24022030 - Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres - Tu - 2402 20 40 - 24022040 - Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres - Tu - 2402 20 50 - 24022050 - F .....

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