Tariff classification expanded to list tobacco, chewing tobacco and pan masala containing tobacco as covered dutiable goods. The Schedule lists specific tariff headings and sub-headings that classify manufactured tobacco, chewing tobacco and preparations containing chewing tobacco, and pan masala containing tobacco, and provides that the Fourth Schedule's rules for interpretation, Section and Chapter Notes, and General Explanatory Notes apply to the interpretation of this Schedule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification expanded to list tobacco, chewing tobacco and pan masala containing tobacco as covered dutiable goods.
The Schedule lists specific tariff headings and sub-headings that classify manufactured tobacco, chewing tobacco and preparations containing chewing tobacco, and pan masala containing tobacco, and provides that the Fourth Schedule's rules for interpretation, Section and Chapter Notes, and General Explanatory Notes apply to the interpretation of this Schedule.
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