https://www.taxtmi.com/circulars?id=7160 Unmanufactured tobacco merely broken by beating, sieved and packed in retail packets with or without brand names for consumption as chewing tobacco commonly known as 'zarda' is classifiable as unmanufactured tobacco under Heading No. 24.01 where the product comprises only broken or cut cured leaves without added ingredients; by contrast, ordinarily prepared chewing tobacco involving further processing or composition remains classifiable as manufactured chewing tobacco under the appropriate subheadings. The Board has adopted this position and directed field formations to finalise pending assessments accordingly. en-us Tue, 23 Jun 1987 00:00:00 +0530 Thu, 09 Jul 2009 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7160 Unmanufactured tobacco merely broken by beating, sieved and packed in retail packets with or without brand names for consumption as chewing tobacco commonly known as 'zarda' is classifiable as unmanufactured tobacco under Heading No. 24.01 where the product comprises only broken or cut cured leaves without added ingredients; by contrast, ordinarily prepared chewing tobacco involving further processing or composition remains classifiable as manufactured chewing tobacco under the appropriate subheadings. The Board has adopted this position and directed field formations to finalise pending assessments accordingly. Circulars Central Excise Tue, 23 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7160