AAR: Tobacco manufactured used for ‘chewing’ classifiable under CTH 2403, not as ‘unmanufactured tobacco’

Tamil Nadu AAR classifies tobacco products manufactured and supplied by applicant with the brand name ‘Kavi cut tobacco’ under CTH 2403 9910 as ‘Chewing Tobacco’; Deduces that applicant procures dried tobacco leaves, removes stems and dust particles, cures them in jaggery water, cuts the same into small pieces in cutting machine and then packs in small pouches for retail sale; Accordingly, rejects applicant’s contention of classifying the product under CTH 2401 cove...