TaxTMI 
TaxTMI 
2021 (12) TMI 112
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....006) Consisting of Mixed OR Unmixed Products for Therapeutic OR Prophylactic uses. Put - up in measured does (including those in the Form of Transdermal Administration Systems) OR in Forms OR Packings for Retail Sale Other, Ayurvedic, Unani, Homoeopathic, Siddha, OR Bio - Chemic Systems Medicaments Put - up for Retail - Sale of Ayurvedic System. 2. The following ingredients are used in Manufacturing Process. Tendu leaves, Nutmeg, Fennel powder, Liquid glucose, Propylene glycol, Sorbital, Menthol, Baking soda, Flavoring additive (Clove, paan, mint, chocolate, vanilla etc.), Empty paper tubes with filter. Process: (1) Leaves washing The Leaves are first washed in a vacuum washed at applicant's facility, and....
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....d. 3. The applicant submits that herbal smoking is an ancient practice to cure many diseases from root mentioned in Ayurveda; this practice is named as dhumapana; it is still a common practice in ayurvedic treatments / therapy such as Panch-Karma and is done by ayurvedic M. Ds as a medicine to many diseases. 4. The applicant submits the following are the reasons to smoke Aorom herbotech Cigarette. No Nicotine. No Tobacco. No Additives. Boosts Immunity. Relives Stress. Stimulates Digestion. Helps User - Quit - Smoking. Safer in Moderation. Odour Free. 5. Question on which Advance Ruling sought 1. Determination of the liability to pay Tax on Sales of Aorom Herbal Smokes - (regular flavour) as per Tax Inv....
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....apter does not cover: (b) Preparations, such as tablets, chewing gum or patches (transdermal systems) intended to assist smokers to stop smoking. As per the cited section Note to chapter 30, preparations intended to assist smokers to stop smoking are excluded from this Chapter. The Section Note to Custom Tariff Act, 1975 is a part of the Parliamentary Act and is a statutory provision. Classification as per Custom Tariff Act is as per HSN. It is thereby the intention of the Legislature to exclude herbal smokes/cigarettes from Chapter 30. 10.2 Further, we refer to Section 3(a) of Drugs and Cosmetics Act, 1940, which reads as follows: Section 3(a): In this Act, unless there is anything repugnant in the subject or contex....
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....itute 2402 90 - Other : 2402 90 10 --- Cigarettes of tobacco substitutes 12. We find that the subject cigarettes have specific entry at HSN 24029010 as Cigarettes of tobacco substitutes. We hold that Classification of goods under GST is based on HSN. The Customs Tariff is based on HSN. The general Interpretative Rules are to be sequentially followed as the way to classify the goods. We are to classify within the confines of law and procedure as laid down in GST scheme of law and procedure. The Section notes of Custom Tariff are part and parcel of the Custom Tariff Act, 1975 which is to say, part and parcel of law enacted by the Parliament and therefore, we are obliged to follow the classification based on Section Notes ....