Classification of Goods— In the instant case, the applicant i.e. M/s. Gyankeer Products P. Ltd. wishes to manufacture and supply the product 'Tobacco pre-mixed with lime having name “Keer Kokil” where the principal content is tobacco which is mixed with Lime.

In the present case we have to decide the classification and applicable rate of GST and or Compensation Cess on the product “Keer Kokil i.e. tobacco pre-mixed with lime'.

The applicant has submitted that their product is basically tobacco. Such raw tobacco leaves are not consumed without mixing it with lime and in their product the lime is in pre mixed condition. As per applicant, they purchase dried and cut tobacco in which lime pest is mixed and thereafter it is dried, impurities and dust are removed and then it is stored in jute bags. Further while packing moisture is added so that it does not remain dried. It is finally packed in pouches for use by consumers.

Held that— The product intended to be manufactured by the applicant and supplied with brand name 'Keer Kokil' is 'unmanufactured tobacco' and is classifiable under CTH 2401 20 90 - “others”. The product attracts GST @28% (i.e. 14%CGST+ 14%SGST) and Compensation Cess as mentioned at SI. No. 5 of the Notification No. 1/2017-Compensation Cess, dated 28-6-2017.