Tobacco product classification: 'Gul' treated as a tobacco product under the residuary tariff heading, not as a dentifrice. The tobacco-based product 'Gul', containing tobacco dust and additives, is characterised principally by its tobacco-derived intoxicating effect and trade identity as a tobacco product; accordingly it is classifiable under the residuary tobacco sub-heading and not under Chapter 33 as a dentifrice, with instructions to notify field formations and finalise pending assessments on this basis.