AAR : ‘Gudakhu’ used as toothpaste, classifiable under residual entry 2403 99 90, not under 2403 11

Feb 26,2019

Odisha AAR  holds that ‘Gudakhu’ manufactured by the applicant, sold as paste and used as a tooth paste, merits classification under residuary tariff item ‘2403 99 90-other’; Rejecting applicant’s plea that an item can be classified under sub-heading 2403 99 only if same belong to the family of chewing tobacco like ‘gutka’, ‘zarda’ or ‘khaini’, explains that said sub-heading also specifies other tobacco products such as cut tobacco, tobacco extracts...

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