Case LawAdvance Ruling No. KER/26/2019
Govind Traders ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- March 1, 2019
- Type:
- Advance Ruling
Subject
Sun-cured tobacco leaves are classifiable under HSN 2401
Classification
Summary
01. What is the HSN code applicable to sun-cured ‘Tobacco leaves’ known in Kerala as ‘Kannipukayila’ purchased from farmers of Puliyampatti areas of Tamil Nadu used only for chewing by consumers in Kerala? Sun-cured tobacco le…
Judgement
Applicant is an unregistered dealer and proposes to start wholesale business of “Kannypukayila”, which is purchased from farmers of tobacco leaves in and around Puliyampatti, Periyar District, Tamil Nadu, which are subject to sun-curing. The “Kannipukayila4 retains the basic character of tobacco leaves and the shape is also retained, though the colour and smell would change…