Chapter 24(Section IV:- Prepared foodstuffs; Beverages and vinegar; tobacco and manufactured tobacco substitutes)Notes:1. 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. .
2. In relation to products of heading Nos. 24.01, 24.02, 24.03 and 24.04, labelling or re-labelling 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 .
3. In this Chapter, "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.
4. In this Chapter, the expression "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.
5. whether or not containing any other ingredients, such as cardamom, copra and menthol.
6. In this Chapter, "Pan masala containing tobacco", commonly known as gutkha or by any other name, means any preparation containing betel-nuts and tobacco and any one or more of the following ingredients, namely :-
(i)lime; and
(ii)Kattha (catehu),
whether or not containing any other ingredients, such as cardamom, copra and menthol;
[Above Chapter has been amended vide Budget 2001-2002]