THE PRODUCT IS NASWAR , DESCRIBED AS KHYBER SNUFF . PACKAGED FOR RETAIL SALE IN A RED PACKET . IT IS IN THE FORM OF A MOIST COARSE POWDER. PLACED IN THE MOUTH BETWEEN THE GUMS AND LIPS. INGREDIENTS INCLUDE AIR CURED TOBACCO,, STEM, WOOD ASH, MENTHOL, LIMESTONE AND AQUA.

SNUFF IS CLASSIFIED TO COMMODITY CODE 2403991000 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2403 GIR5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. TARIC CODE: 2403991000 -CHEWING TOBACCO AND SNUFF. SECTION AND CHAPTER NOTES TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES. SMOKING TOBACCO, WHETHER OR NOT CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION. HARMONISED SYSTEM EXPLANATORY NOTES NOTE 3. SNUFF, MORE OR LESS FLAVOURED. COMBINED NOMENCLATURE EXPLANATORY NOTES SNUFF IS TOBACCO IN POWDER OR GRAIN FORM WHICH HAS BEEN SPECIALLY TREATED SO THAT IT CAN BE TAKEN AS SNUFF BUT NOT SMOKED. COMBINED NOMENCLATURE EXPLANATORY NOTES 2403 99 10 CHEWING TOBACCO AND SNUFF CHEWING TOBACCO IS TOBACCO IN THE FORM OF ROLLS, STICKS, STRIPS, CUBES AND BLOCKS, WHICH IS SPECIALLY PREPARED TO BE CHEWED BUT NOT SMOKED AND WHICH IS PUT UP FOR RETAIL SALE. SNUFF IS TOBACCO IN POWDER OR GRAIN FORM WHICH HAS BEEN SPECIALLY TREATED SO THAT IT CAN BE TAKEN AS SNUFF BUT NOT SMOKED. PROVIDED THAT THEY SATISFY THE ABOVE PRECONDITIONS, PRODUCTS CONSISTING IN PART OF SUBSTANCES OTHER THAN TOBACCO ARE CLASSIFIED IN THIS SUBHEADING. EXCLUSIONS FROM 240399 EXCLUDED FROM 2403999000 AS THE PRODUCT IS NOT: 1. TOBACCO EXTRACTS AND ESSENCES AS DESCRIBED IN THE HS EXPLANATORY NOTES TO HEADING 2403, FIRST PARAGRAPH, (7); THESE ARE LIQUIDS EXTRACTED FROM MOIST LEAVES BY PRESSURE, OR PREPARED BY BOILING WASTE TOBACCO IN WATER. THEY ARE USED MAINLY FOR THE MANUFACTURE OF INSECTICIDES AND PESTICIDES. 2. GROUND TOBACCO (TOBACCO POWDER);3. SPUN, SCENTED AND FERMENTED BRAZILIAN TOBACCOS PRESSED IN SKINS INTO A BALL SHAPE (MANGOTES); 4. EXPANDED TOBACCO.