CHAPTER 24
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 relabelling 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. In this Chapter, 'smoking mixtures for pipes and cigarettes' of sub-heading No. 2404.10 does not cover 'Gudaku'.
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 (catechu),
whether
or not containing any other ingredients such as cardomom, copra, and menthol.
| Heading |
Sub-heading
|
Description of goods |
Rate of duty |
| Basic |
|||
| (1) |
(2) |
(3) |
(4) |
| 24.01 |
Unmanufactured tobacco; tobacco refuse |
||
| 2401.10 |
- Not bearing a brand name |
Nil |
|
| 2401.90 |
-Other |
16% |
|
| 24.02 |
2402.00 |
Cigars and cheroots of tobacco or of tobacco substitutes |
16% |
| 24.03 |
Cigarettes and cigarillos of tobacco or of tobacco substitutes |
||
| - Cigarettes of tobacco : |
|||
| 2403.11 |
-- Other than filter cigarettes, of length not exceeding 60 millimetres |
Rs.78per thousand |
|
| 2403.12 |
--Other than filter cigarettes, of lenght exceeding 60 millimetres but not exceeding 70 millimetres |
Rs. 265 per thousand |
|
| 2403.13 |
-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres |
Rs. 395 per thousand |
|
| 2403.14 |
-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres |
Rs. 645 per thousand |
|
| 2403.15 |
-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres |
Rs. 860 per thousand |
|
| 2403.19 |
-- Other |
Rs. 1050 per thousand |
|
| 2403.20 |
- Cigarettes of tobacco substitutes |
Rs. 1000 per thousand |
|
| - Cigarillos: |
|||
| 2403.31 |
--Of tobacco |
16% |
|
| 2403.32 |
-- Of tobacco substitutes |
16% |
|
| 24.04 |
Other manufactured tobacco and manufactured tobacco substitutes; homogenised or "reconstituted' tobacco; tobacco extracts and essences |
||
| 2404.10 |
-Smoking mixtures for pipes and cigarettes |
225% |
|
| 2404.20 |
- Cut tobacco |
Rs.50per Kilogram |
|
| - Biris: |
|||
| 2404.31 |
-- Other than paper rolled biris, manufactured without the aid of machines |
Rs. 4.60 per thousand |
|
| 2404.39 |
-- Other |
Rs. 11.50 per thousand |
|
| 2404.40 |
- Chewing tobacco and preparations containing chewing tobacco; pan masala containing tobacco; |
||
| 2404.41 |
-- Chewing tobacco and preparations containing chewing tobacco |
16% |
|
| 2404.49 |
-- Pan masala containing tobacco |
16% |
|
| 2404.50 |
- Snuff of tobacco and preparations containing snuff of tobacco in any proportion |
16% |
|
| -Other: |
|||
| 2404.91 |
-- Not bearing a brand name |
Nil |
|
| 2404.99 |
-- Other |
16% |
 |