Hookah tobacco classification applied to Gadaku lump and granules as equivalent products under tariff headings. Classification as hookah tobacco for Gadaku in both lump (laddu) and granule forms is indicated because the two forms are essentially the same product by composition and use; granules take less molasses and are sun-dried, but are smoked in comparable implements ('chungi', 'hukale' and hookah 'chilm'), justifying treatment as hookah tobacco under the relevant tariff headings.
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.
Hookah tobacco classification applied to Gadaku lump and granules as equivalent products under tariff headings.
Classification as hookah tobacco for Gadaku in both lump (laddu) and granule forms is indicated because the two forms are essentially the same product by composition and use; granules take less molasses and are sun-dried, but are smoked in comparable implements ('chungi', 'hukale' and hookah 'chilm'), justifying treatment as hookah tobacco under the relevant tariff headings.
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