Manufactured Chewing tobacco classifiable under CTH 24039910

By Editor4 Goods and Services Tax Judiciary September 29, 2020

Case Name: In re Kavi Cut Tobacco (Prop: Arumugam) (GST AAAR Tamilnadu)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAAR, AAR Tamilnadu, Advance Rulings

Upgrade to Basic or Premium to download.

Already Upgraded? Log in.

Advertisement In re Kavi Cut Tobacco (Prop: Arumugam) (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 by the...

This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.