AAAR: Classifies processed tobacco leaves as ‘Manufactured Chewing Tobacco’, upholds AAR

Tamil Nadu AAAR holds that the raw dried tobacco leaves obtained by Appellant from wholesale dealers/farmers undergo a set of processes and emerge as a distinct product, which makes them marketable/consumable for chewing needs and therefore, the product supplied by the Appellant is "Manufactured Tobacco product for Chewing”, upholds AAR’s order; AAR ruled that the Appellant’s product is classifiable under CTH 2403 9970- Chewing Tobacco and the applicable rate of Compens...