"Manufacturing Process Involving Mixing of Tobacco Dust with Scent Results in Distinct and Irreversible Goods, Classifiable Under Specific Heading in CTH 24039910"

The Uttar Pradesh Authority for Advance Ruling (AAR) in India has ruled that the addition of scent to raw, unmanufactured tobacco dust transforms it into manufactured tobacco. This decision was in response to a query by Rajiv Pandey, a trader registered under the name Pandey Traders, who was involved in mixing scent into raw tobacco dust.

Harilal Prajapati, representing the appellant, argued that the scent mixing didn't make any irreversible change and thus, the tobacco dust should continue to be classified as raw unmanufactured tobacco.

However, the Authority, represented by Rajendra Kumar and Harilal Prajapati, pointed to the Customs Tariff Classification chapter 2401. They noted that the scent mixing process, which involves various perfumes but not jarda scent, results in a different, irreversible product that is classified as manufactured chewing tobacco under CTH 24039910.

In conclusion, the AAR ruled that the scent-mixing process changes the character of raw tobacco dust to manufactured tobacco.