Tobacco-lime mixture undergoes manufacturing process, classifying it as “manufactured chewing tobacco” liable to 28% GST and 160% Compensation Cess.
Case-Laws
GST
Tobacco pre-mixed with lime undergoes a manufacturing process involving mixing of lime paste, evaporation of water content, and addition of aroma, menthol, and moisturizer, resulting in a new product distinct from raw tobacco leaves. This process transforms the raw material into a marketable/consumable product for chewing need
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