Tobacco and nicotine product classification expanded to cover inhalation without combustion, triggering new tariff headings and excise duties.

The Fourth Schedule is amended to expand Section IV and Chapter 24 to include tobacco substitutes and products for inhalation without combustion, inserting a consolidated tariff heading 2404 for products containing tobacco, reconstituted tobacco, nicotine, or substitutes intended for inhalation without combustion, and adding Notes requiring classification in heading 2404 and defining "inhalation without combustion." The tariff distinguishes inhalation items from other nicotine-containing products (oral, transdermal, other) and sets unit-based duties under the new subheadings.

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