CHAPTER 24

Tobacco and manufactured tobacco substitutes

NOTES

1. This Chapter does not cover medicinal cigarettes (Chapter 30).

2. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.

3. In relation to products of heading 2401or 2402 or 2403, labelling or relabelling of containers or repacking [OLD- labelling or relabelling of containers and repacking ] from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to ‘manufacture’.

(In note 3, the words "labelling or relabelling of containers or repacking" has been substituted vide NTF. NO. 11/2008-CE(N.T.), DT. 01/03/2008)

4. In this Chapter, "Pan masala containing tobacco", commonly known as gutkha or by any other name, included in tariff item 2403 99 90, means any preparation containing betel-nuts and tobacco and any one or more of the following ingredients, namely:-

(i) lime; and
(ii) kattha (catechu),

whether or not containing any other ingredients, such as cardamom, copra and menthol.

SUPPLEMENTRY NOTES

For the purposes of this Chapter:

(1) “tobacco” means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.

(2) “cut-tobacco” means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine rolled cigarettes.

(3) “smoking mixtures for pipes and cigarettes” of sub-heading 2403 10 does not cover “ Gudaku”.