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    <title>Central Excise - Classification of &#039;Gul&#039; - Whether under sub-heading No. 2404.90 as a tobacco product or under Chapter 33 as Dentifrice - Doubts regarding</title>
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    <description>The tobacco-based product &#039;Gul&#039;, containing tobacco dust and additives, is characterised principally by its tobacco-derived intoxicating effect and trade identity as a tobacco product; accordingly it is classifiable under the residuary tobacco sub-heading and not under Chapter 33 as a dentifrice, with instructions to notify field formations and finalise pending assessments on this basis.</description>
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