Goods tariff 2404 11 00: GST at 28% applied from the notification; prior inhalation tobacco description later omitted. GST applied at a high rate to goods classified under tariff 2404 11 00, designated as GST at 28% and linked to Schedule VII and an IGST rate notification; a prior description covering products containing tobacco intended for inhalation without combustion was subsequently omitted by a later notification, narrowing the scope of the entry.
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Provisions expressly mentioned in the judgment/order text.
Goods tariff 2404 11 00: GST at 28% applied from the notification; prior inhalation tobacco description later omitted.
GST applied at a high rate to goods classified under tariff 2404 11 00, designated as GST at 28% and linked to Schedule VII and an IGST rate notification; a prior description covering products containing tobacco intended for inhalation without combustion was subsequently omitted by a later notification, narrowing the scope of the entry.
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