TMI BlogLevy of entry tax - validity of insertion of new entry as “unmanufactured tobacco in sealed container” -...Levy of entry tax - validity of insertion of new entry as “unmanufactured tobacco in sealed container” - In view of the product sold in sachet under a brand name after subjecting raw tobacco to physical process of cutting, shredding and sizing so as to make it fit for consumption including the process of being packed in a sealed container, the unmanufactured tobacco ceases to be an agricultural produce as defined under the KTEG Act and the dictionary meanings. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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