TMI BlogDetermination of the liability to pay Tax - Sales of Aorom Herbal Smokes (regular flavour) - The subject...Determination of the liability to pay Tax - Sales of Aorom Herbal Smokes (regular flavour) - 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 not contain tobacco. - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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