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<h1>Unmanufactured tobacco for 'Zarda' classified under Heading 24.01, not as manufactured tobacco, per Board and CEGAT rulings.</h1> Unmanufactured tobacco, broken by beating, sieved, and packed in retail packets, whether branded or not, for consumption as chewing tobacco known as 'Zarda', should be classified under Heading No. 24.01 as unmanufactured tobacco. This classification follows discussions at the North Zone Tariff-cum-General Conference and aligns with previous clarifications and rulings, including a CEGAT decision. The Board supports this view, distinguishing it from manufactured chewing tobacco under sub-headings 2404.41 or 2404.49. This classification should be communicated to relevant authorities and used to finalize pending assessments.