Does Mixing Perfumes with Tobacco Dust Qualify as Manufacturing Under GST? AAAR Examines Chapter 2401 Classification.

Process amounting to manufacture or not - mixing of scent (mixture of various perfumes and not Jarda Scent) in raw unmanufactured tobacco dust - the product of the appellant is appropriately classifiable under Ch-2401 of GST Tariff subject to the process adopted by the appellant as provided under Explanatory Note to Ch-2401. - AAAR .....

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