Tobacco leaves packed in small retail pouches classified under 2403 9910 as ‘Chewing tobacco’

Patel Products & Anr. Vs Union of India & Ors. (Gujarat High Court)

Gujarat High Court held that the small retail pouches of tobacco leaves sold by petitioner is covered under the category of chewing tobacco and hence classifiable under Tariff Heading No. 2403 9910.

Facts- This group of petitions pertain to issue of classification as to whether non fermented non liquored crushed tobacco leaves packed in small retail pouches as “Chewing tobacco” should be classified under Customs Tariff heading No.2401 -“unmanufactured tobacco ; Tobacco Refuse�

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