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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