Tariff Classification

[Ramesh Agarwal]

One is engaged in the manufacture of Hukka Tobacoo and he is planning to add new item Herbal Flavour Tobacco Free for Hukka. What is the tariff Classification of Herbal Flavor Tobaccoo free.

[Rajagopalan Ranganathan]

Sir,

Heading 2403 of the first schedule of Central Excise Tariff Act, 1985 mentions about "other  manufactured tobacco and manufactured tobacco substitutes; "Homogenized" or "Reconstituted" tobacco; Tobacco extracts and essences.  In my opinion Herbal Flavour Tobacco would  be classifiable under sub-heading No. 2403 11 90.

AI Summary

Tariff classification: herbal tobacco free hookah flavour treated as manufactured tobacco substitute under applicable tariff heading. Whether a herbal, tobacco free hookah flavour constitutes an 'other manufactured tobacco and manufactured tobacco substitutes' product under the Central Excise tariff. The advisory concludes it is classifiable under sub heading 2403 11 90, as the relevant tariff heading covers manufactured tobacco substitutes, homogenised or reconstituted tobacco, and tobacco extracts and essences.