Classification of snuff of tobacco: scented products treated as snuff, not preparations, for tariff classification and assessment. Snuff of tobacco to which perfume, scent or menthol has been added retains its character as snuff of tobacco and is classifiable under the snuff tariff heading; the Board agrees with the conference view, directs communication of the clarification to lower formations and trade, and requires finalisation of all pending assessments on this basis.
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.
Classification of snuff of tobacco: scented products treated as snuff, not preparations, for tariff classification and assessment.
Snuff of tobacco to which perfume, scent or menthol has been added retains its character as snuff of tobacco and is classifiable under the snuff tariff heading; the Board agrees with the conference view, directs communication of the clarification to lower formations and trade, and requires finalisation of all pending assessments on this basis.
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