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of AAAR dismissed appellant's appeal. Product 'Aorom Herbal Smokes' classifiable under HSN 24029010 (tobacco substitutes), not HSN 3004 (medicinal products). Appellant failed to substantiate product as 'medicinal cigarettes' under Drugs and Cosmetics Act, 1940 by not providing authoritative Ayurvedic text used for manufacturing. Appellant's own brochure claimed product as cigarette substitute aimed at assisting smokers to quit habit. Therefore, product attracts GST rate applicable to tobacco substitutes.
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