Classification of unmanufactured tobacco merely broken by beating and then seived and packed in retail packets with or without brand names for consumption as chewing tobacco, which is commonly known in the market as Zarda - Regarding

Classification of unmanufactured tobacco: minimally processed packed 'zarda' treated as unmanufactured tobacco, not manufactured chewing tobacco.

Unmanufactured tobacco merely broken by beating, sieved and packed in retail packets with or without brand names for consumption as chewing tobacco commonly known as 'zarda' is classifiable as unmanufactured tobacco under Heading No. 24.01 where the product comprises only broken or cut cured leaves without added ingredients; by contrast, ordinarily prepared chewing tobacco involving further processing or composition remains classifiable as manufactured chewing tobacco under the appropriate subheadings. The Board has adopted this position and directed field formations to finalise pending assessments accordingly.