TMI Blog2021 (12) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... ustom Tariff Act, 1975 which is to say, part and parcel of law enacted by the Parliament and therefore, we are obliged to follow the classification based on Section Notes as per law. As per Rule 1 of the General Rules for the Interpretation of CTA, 1975, for legal purposes, classification shall be determined according to the terms of the headings and any Section or Chapter Notes. The subject goods find their specific description as cigarettes of tobacco substitutes at HSN 20029010. The Explanatory notes to HSN have guidance value to classify goods. The Explanatory Notes [ page IV-24-I] to Chapter 24 specifies that this Chapter covers not only unmanufactured and manufactured tobacco but also manufactured tobacco substitutes which do no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paan, mint, chocolate, vanilla etc.), Empty paper tubes with filter. Process: (1) Leaves washing The Leaves are first washed in a vacuum washed at applicant s facility, and they are kept in the water for overnight before processing further. (2) Leaves Cutting The leaves that are kept in water overnight are drained off water and then cut in the fine size of: 0.8 mm to 1.0 mm. (3) Leaves Drying These cut-rags are then dried in a natural setting. The drying takes about 2 3 hours. (4) Base flavouring For each kilogram of dried leaves, a mixture of 4 liters of water, 200 grams of nutmeg powder, 200 grams of fennel powder and 8 grams of baking soda is heated on a medium flame on a stov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stimulates Digestion. Helps User Quit Smoking. Safer in Moderation. Odour Free. 5. Question on which Advance Ruling sought 1. Determination of the liability to pay Tax on Sales of Aorom Herbal Smokes (regular flavour) as per Tax Invoice No.: AH/GST/80 dt. 07/06/2021 made to : M/s. Sonde Exim Pvt. Ltd., Lohegon Meharashtra, regarding. IGST. 2. Determination of the liability to pay Tax on Sales of Aorom Herbal Smokes (regular flavour) as per Tax Invoice enclosed herewith of Gujarat Sales regarding CGST and SGST. Personal Hearing 6. Personal hearing was accorded on 23-9-21 but applicant vide letter dated 20-9-21 requested for ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation as per Custom Tariff Act is as per HSN. It is thereby the intention of the Legislature to exclude herbal smokes/cigarettes from Chapter 30. 10.2 Further, we refer to Section 3(a) of Drugs and Cosmetics Act, 1940, which reads as follows: Section 3(a): In this Act, unless there is anything repugnant in the subject or context, - (a) Ayurvedic, Siddha or Unani drug includes all medicines intended for internal or external use for or in the diagnosis, treatment, mitigation or prevention of disease or disorder in human beings or animals, and manufactured exclusively in accordance with the formulae described in, the authoritative books of Ayurvedic, Siddha and Unani Tibb systems of medicine, specified in the First Schedule. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y within the confines of law and procedure as laid down in GST scheme of law and procedure. The Section notes of Custom Tariff are part and parcel of the Custom Tariff Act, 1975 which is to say, part and parcel of law enacted by the Parliament and therefore, we are obliged to follow the classification based on Section Notes as per law. As per Rule 1 of the General Rules for the Interpretation of CTA, 1975, for legal purposes, classification shall be determined according to the terms of the headings and any Section or Chapter Notes. We shall follow the same in arriving at our pronouncement for Ruling in subject matter. The subject goods find their specific description as cigarettes of tobacco substitutes at HSN 20029010. The Explanatory no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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