CHAPTER 24
- Document type
- Other
- Dated
- Category
- Chapter Notes 2005
Tobacco and manufactured tobacco substitutes
Tobacco and manufactured tobacco substitutes
This Chapter does not cover medicinal cigarettes (Chapter 30).
SUPPLEMENTRY NOTES :
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 240310 does not cover Gudaku.