Export policy for tobacco products: HS classifications specified and listed tobacco and nicotine items designated free for export under Chapter 24. Schedule 2 of ITC(HS), 2022 governs export policy for Chapter 24 tobacco and manufactured tobacco substitutes, defines 'inhalation without combustion', prescribes classification rules (including placement in heading 2404 where applicable), and sets detailed HS codes and product descriptions for unmanufactured tobacco, cigars/cigarettes, manufactured tobacco and nicotine products. The Schedule records the export policy for each listed ITC(HS) code as Free, and includes subheading definitions such as 'water pipe tobacco' while excluding tobacco free water pipe products and medicinal cigarettes from specified headings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export policy for tobacco products: HS classifications specified and listed tobacco and nicotine items designated free for export under Chapter 24.
Schedule 2 of ITC(HS), 2022 governs export policy for Chapter 24 tobacco and manufactured tobacco substitutes, defines "inhalation without combustion", prescribes classification rules (including placement in heading 2404 where applicable), and sets detailed HS codes and product descriptions for unmanufactured tobacco, cigars/cigarettes, manufactured tobacco and nicotine products. The Schedule records the export policy for each listed ITC(HS) code as Free, and includes subheading definitions such as "water pipe tobacco" while excluding tobacco free water pipe products and medicinal cigarettes from specified headings.
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