AAAR: Upholds AAR-order classifying Gudakhu for toothpaste under residuary item 24031110

Odisha AAAR upholds AAR order holding that ‘Gudakhu’ manufactured by the appellant for use as a toothpaste is appropriately classifiable under residuary tariff item 2403 9990, rejects appellant’s plea that the product is classifiable under 24031110 as “Hookah or Gudaku tobacco”; Noting that Hookah or Gudakhu tobacco intended for smoking only is classifiable under 24031110, AAAR observes that “No-where, the appellant contends that the “Gudakhu” being dealt with...