Marketable/consumable/Manufactured Chewing tobacco classifiable under CTH 24039910

In re Kavi Cut Tobacco (GST AAAR Tamilnadu)

The appellant has stated to have purchased ‘Raw dried tobacco leaves’ from wholesale dealers/farmers and then undertakes the process of grading, drying, dipping in jaggery water, stalking, semi-drying, mincing, subjecting to natural/agricultural preservatives, weighing and packing for supply. Thus, the raw material which is ‘Raw dried tobacco leaves’ undergoes the above process and the end product ‘Chewing Tobacco’ with distinct character and use emerges. This is established

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