24
Section IV · Chapter 24
Tobacco and manufactured tobacco substitutes; Products, whether or not containing noicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Tobacco and manufactures; Tobacco substitutes;
Chapter Notes
1
This Chapter does not cover medicinal cigarettes (Chapter 30);
2
Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.
3
For the purpose of heading 2404, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.;
[HS2022 Changes in this chapter w.e.f. 1 Jan 2022 by Finance Act, 2021 - Chapter heading note 1 substituted]
This Chapter does not cover medicinal cigarettes (Chapter 30).
Chapter Sub-Heading Notes
1
For the purpose of sub-heading 2403 11, the expression " water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavored with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading.
[sub-heading note inserted by finance act 2011]
Chapter Supplementary Notes
1
For the purposes of this Chapter:
(1) “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) “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) “smoking mixtures for pipes and cigarettes” of sub-heading 2403 10 does not cover “ Gudaku”.
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 2401 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE | ||||||||
| 2401 | 2401 10 |
- |
Tobacco, not stemmed or stripped : | ||||||
| 2401 | 2401 10 | 2401 10 10 |
---- |
Flue cured virginia tobacco | kg. | 30% | - | ||
| 2401 | 2401 10 | 2401 10 20 |
---- |
Sun cured country (natu) tobacco | kg. | 30% | - | ||
| 2401 | 2401 10 | 2401 10 30 |
---- |
Sun cured virginia tobacco | kg. | 30% | - | ||
| 2401 | 2401 10 | 2401 10 40 |
---- |
Burley tobacco | kg. | 30% | - | ||
| 2401 | 2401 10 | 2401 10 50 |
---- |
Tobacco for manufacture of biris, not stemmed | kg. | 30% | - | ||
| 2401 | 2401 10 | 2401 10 60 |
---- |
Tobacco for manufacture of chewing tobacco | kg. | 30% | - | ||
| 2401 | 2401 10 | 2401 10 70 |
---- |
Tobacco for manufacture of cigar and cheroot | kg. | 30% | - | ||
| 2401 | 2401 10 | 2401 10 80 |
---- |
Tobacco for manufacture of hookah tobacco | kg. | 30% | - | ||
| 2401 | 2401 10 | 2401 10 90 |
---- |
Other | kg. | 30% | - | ||
| 2401 | 2401 20 |
- |
Tobacco, partly or wholly stemmed or stripped : | ||||||
| 2401 | 2401 20 | 2401 20 10 |
---- |
Flue cured virginia tobacco | kg. | 30% | - | ||
| 2401 | 2401 20 | 2401 20 20 |
---- |
Sun cured country (natu) tobacco | kg. | 30% | - | ||
| 2401 | 2401 20 | 2401 20 30 |
---- |
Sun cured virginia tobacco | kg. | 30% | - | ||
| 2401 | 2401 20 | 2401 20 40 |
---- |
Burley tobacco | kg. | 30% | - | ||
| 2401 | 2401 20 | 2401 20 50 |
---- |
Tobacco for manufacture of biris | kg. | 30% | - | ||
| 2401 | 2401 20 | 2401 20 60 |
---- |
Tobacco for manufacture of chewing tobacco | kg. | 30% | - | ||
| 2401 | 2401 20 | 2401 20 70 |
---- |
Tobacco for manufacture of cigar and cheroot | kg. | 30% | - | ||
| 2401 | 2401 20 | 2401 20 80 |
---- |
Tobacco for manufacture of hookah tobacco | kg. | 30% | - | ||
| 2401 | 2401 20 | 2401 20 90 |
---- |
Other | kg. | 30% | - | ||
| 2401 | 2401 30 00 |
- |
Tobacco refuse | kg. | 30% | - | |||
| 2402 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES | ||||||||
| 2402 | 2402 10 |
- |
Cigars, cheroots and cigarillos, containing tobacco : | ||||||
| 2402 | 2402 10 | 2402 10 10 |
--- |
Cigar and cheroots | Tu | 60% | - | ||
| 2402 | 2402 10 | 2402 10 20 |
---- |
Cigarillos | Tu | 60% | - | ||
| 2402 | 2402 20 |
- |
Cigarettes, containing tobacco : | ||||||
| 2402 | 2402 20 | 2402 20 10 |
---- |
Other than filter cigarettes, of length not exceeding 65 millimetres | Tu | 30% | - | ||
| 2402 | 2402 20 | 2402 20 20 |
---- |
Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres | Tu | 30% | - | ||
| 2402 | 2402 20 | 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 65 millimetres | Tu | 30% | - | ||
| 2402 | 2402 20 | 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 65 millimetres but not exceeding 70 millimetres | Tu | 30% | - | ||
| 2402 | 2402 20 | 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 70 millimetres but not exceeding 75 millimetres | Tu | 30% | - | ||
| 2402 | 2402 20 | 2402 20 60 |
--- |
Omitted | |||||
| 2402 | 2402 20 | 2402 20 90 |
---- |
Other | Tu | 30% | - | ||
| 2402 | 2402 90 |
- |
Other : | ||||||
| 2402 | 2402 90 | 2402 90 10 |
-- |
Cigarettes of tobacco substitutes | Tu | 30% | - | ||
| 2402 | 2402 90 | 2402 90 20 |
-- |
Cigarillos of tobacco substitutes | Tu | 30% | - | ||
| 2402 | 2402 90 | 2402 90 90 |
-- |
Other | Tu | 30% | - | ||
| 2403 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; ?HOMOGENISED? OR ?RECONSTITUTED? TOBACCO; TOBACCO EXTRACTS AND ESSENCES | ||||||||
| - | Smoking tobacco, whether or not containing tobacco substitutes in any proportion : | ||||||||
| 2403 | 2403 11 |
-- |
Water pipe tobacco specified in Sub-heading Note to this Chapter: | ||||||
| 2403 | 2403 11 | 2403 11 10 |
--- |
Hookah or gudaku tobacco | kg. | 30% | |||
| 2403 | 2403 11 | 2403 11 90 |
--- |
Other | kg. | 30% | - | ||
| 2403 | 2403 19 |
-- |
Other: | ||||||
| 2403 | 2403 19 | 2403 19 10 |
--- |
Smoking mixtures for pipes and cigarettes | kg. | 30% | - | ||
| --- | Biris: | ||||||||
| 2403 | 2403 19 | 2403 19 21 |
---- |
Other than paper rolled biris, manufactured without the aid of machine | Tu | 30% | |||
| 2403 | 2403 19 | 2403 19 29 |
---- |
Other | Tu | 30% | |||
| 2403 | 2403 19 | 2403 19 90 |
--- |
Other | kg. | 30% | |||
| - | Other: | ||||||||
| 2403 | 2403 91 00 |
--- |
“Homogenised” or “reconstituted” tobacco | kg. | 30% | - | |||
| 2403 | 2403 99 |
-- |
Other : | ||||||
| 2403 | 2403 99 | 2403 99 10 |
---- |
Chewing tobacco | kg. | 30% | - | ||
| 2403 | 2403 99 | 2403 99 20 |
---- |
Preparations containing chewing tobacco | kg. | 30% | - | ||
| 2403 | 2403 99 | 2403 99 30 |
--- |
Jarda scented tobacco | kg. | 30% | - | ||
| 2403 | 2403 99 | 2403 99 40 |
---- |
Snuff | kg. | 30% | - | ||
| 2403 | 2403 99 | 2403 99 50 |
---- |
Preparations containing snuff | kg. | 30% | - | ||
| 2403 | 2403 99 | 2403 99 60 |
---- |
Tobacco extracts and essence | kg. | 30% | - | ||
| 2403 | 2403 99 | 2403 99 70 |
---- |
Cut-tobacco | kg. | 30% | - | ||
| 2403 | 2403 99 | 2403 99 90 |
---- |
Other | kg. | 30% | - | ||
| 2404 | PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY | ||||||||
| - | Products intended for inhalation without combustion: | ||||||||
| 2404 | 2404 11 00 |
-- |
Containing tobacco or reconstituted tobacco | kg. | 30% | ||||
| 2404 | 2404 12 00 |
-- |
Other, containing nicotine | kg. | 30% | ||||
| 2404 | 2404 19 00 |
-- |
Other | kg. | 30% | ||||
| - | Other: | ||||||||
| 2404 | 2404 91 00 |
-- |
For oral application | kg. | 30% | ||||
| 2404 | 2404 92 00 |
-- |
For transdermal application | kg. | 30% | ||||
| 2404 | 2404 99 00 |
-- |
Other | kg. | 30% | ||||