"Narcotic Chewable Tablet" Classified as Nicotine Lozenge, Not Food; 18% GST Under Chapter Heading 38.24.

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....Classification of goods - to consider "Narcotic Chewable Tablet"(NCT) as "Nicotine Polacriliex Lozenge" in their application - the instant product basically consists of nicotine which is not an edible/ food preparation, therefore, the instant product classifiable in chapter heading 38.24 - to be taxed at the rate of 18% of GST.....