Tariff classification of tobacco products updated to list specified chewing tobacco and pan masala items under the Third Schedule. The Third Schedule adopts the Fourth Schedule's rules for interpretation, Section and Chapter Notes and General Explanatory Notes for meanings of 'heading', 'sub-heading' and 'tariff item', and lists specified tariff items covering tobacco products, chewing tobacco and preparations containing chewing tobacco, and pan masala containing tobacco as the operative descriptions of goods within the Schedule.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification of tobacco products updated to list specified chewing tobacco and pan masala items under the Third Schedule.
The Third Schedule adopts the Fourth Schedule's rules for interpretation, Section and Chapter Notes and General Explanatory Notes for meanings of "heading", "sub-heading" and "tariff item", and lists specified tariff items covering tobacco products, chewing tobacco and preparations containing chewing tobacco, and pan masala containing tobacco as the operative descriptions of goods within the Schedule.
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