Manufactured chewing tobacco classifiable under CTH 24039910

In re Pandey Traders (GST AAR Uttar Pradesh) We see that Customs Tariff/HSN do not define ‘Unmanufactured/manufactured tobacco’ in the Section /Chapter notes specifically. ‘Manufacture’ under the GST law is defined under Section 2(72) as (72) manufacture’ means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly; Thus, any process on the raw material resulting in emergence of a new product with a distinct name, character and ...