Central Excise - Classification of 'Gul' - Whether under sub-heading No. 2404.90 as a tobacco product or under Chapter 33 as Dentifrice - Doubts regarding

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....ubts regarding F. No. 81 /40/87-CX.3 Dated 24-6-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of 'Gul' - Whether under sub-heading No. 2404.90 as a tobacco product or under Chapter 33 as Dentifrice - Doubts regarding. A doubt has been raised as to whether 'Gul', a tobacco-based product containing tobacc....

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....it without discomfort. The other ingredients used in 'Gul' are mainly to reduce the bitter effect of tobacco used. The Conference noted that in the context of the old Central Excise Tariff, which existed prior to 28-2-1986, there was a Tariff Advice No. 49/81, dated 5-6-1981 wherein it was viewed that 'Gul' being neither chewing tobacco nor snuff would not fall under erstwhile TI 4.11 (5) or TI 4.....