AAR : ‘Gudakhu’ used as toothpaste, classifiable under residual entry 2403 99 90, not under 2403 11

Odisha AAR  holds that ‘Gudakhu’ manufactured by the applicant, sold as paste and used as a tooth paste, merits classification under residuary tariff item ‘2403 99 90-other’; Rejecting applicant’s plea that an item can be classified under sub-heading 2403 99 only if same belong to the family of chewing tobacco like ‘gutka’, ‘zarda’ or ‘khaini’, explains that said sub-heading also specifies other tobacco products such as cut tobacco, tobacco extracts...