CHAPTER-24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Notes :

This chapter does not cover medicinal cigarettes (Chapter 30)

Supplementary Notes:

1) 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.

2) 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.

3) In this Chapter, ' smoking mixtures for pipes and cigarettes' of sub-heading 240310 does not cover ' Gudaku'.

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Exim Code

Item Description

Policy

Policy Conditions

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2401

Unmanufactured tobacco; tobacco refuse

2401 10

Tobacco, not stemmed or stripped:

 

 

2401 10 10

Flue cured virginia tobacco

Free

 

2401 10 20

Sun cured country (natu) tobacco,

Free

 

2401 10 30

Sun cured virginia tobacco,

Free

 

2401 10 40

Burley tobacco,

Free

 

2401 10 50

Tobacco for manufacture of Bidis, not stemmed

Free

 

2401 10 60

Tobacco for manufacture of chewing tobacco,

Free

 

2401 10 70

Tobacco for manufacture of cigar and cheroot,

Free

 

2401 10 80

Tobacco for manufacture of hookah tobacco,

Free

 

2401 10 90

Other

Free

 

2401 20

Tobacco partly or wholly stemmed or stripped :

 

 

2401 20 10

Flue cured virginia tobacco,

Free

 

2401 20 20

Sun cured country (natu) tobacco

Free

 

 

2401 20 30

Sun cured virginia tobacco,

Free

 

2401 20 40

Burley tobacco,

Free

 

2401 20 50

Tobacco for manufacture of Bidis,

Free

 

2401 20 60

Tobacco for manufacture of chewing tobacco,

Free

 

2401 20 70

Tobacco for manufacture of cigar and cheroot,

Free

 

2401 20 80

Tobacco for manufacture of hookah tobacco,

Free

 

2401 20 90

Other

Free

 

2401 30 00

Tobacco refuse

Free

 

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2402

Cigar, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

2402 10

Cigars, cheroots and cigarillos, containing tobacco :

 

 

2402 10 10

Cigar and cheroots

Free

 

2402 10 20

Cigarillos

Free

 

2402 20

Cigarettes, containing tobacco :

 

 

2402 20 10

Other than filter cigarettes, of length not exceeding 60 millimetres

Free

 

2402 20 20

Other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres

Free

 

2402 20 30

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

Free

 

2402 20 40

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

Free

 

2402 20 50

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

Free

 

2402 20 90

Other

Free

 

2402 90

Other:

 

 

2402 90 10

Cigarettes of tobacco substitutes

Free

 

2402 90 20

Cigarillos of tobacco substitutes

Free

 

2402 90 90

Other

Free

 

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2403

Other manufacture tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences

2403 10

Smoking tobacco, whether or not containing tobacco substitutes in any proportion :

 

 

2403 10 10

Hookah or gooduku tobacco

Free

 

2403 10 20

Smoking mixtures for pipes and cigarettes


Biris:

Free

 

2403 10 31

Other than paper rolled biris, manufactured without the aid of machine

Free

 

2403 10 39

Other

Free

 

2403 10 90

Other


Other :

Free

 

2403 91 00

"Homogenised" or "reconstituted" tobacco

Free

 

2403 99

Other :

 

 

2403 99 10

Chewing tobacco

Free

 

2403 99 20

Preparations containing chewing tobacco

Free

 

2403 99 30

Jarda scented tobacco

Free

 

2403 99 40

Snuff

Free

 

2403 99 50

Preparations containing snuff

Free

 

2403 99 60

Tobacco extracts and essence

Free

 

2403 99 70

Cut tobacco

Free

 

2403 99 90

Other

Free

 

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