A PREPARATION USED AS CHEWING TOBACCO. PACKAGED IN AN 8 X 4 CM DOUBLE ENDED POUCH (PERFORATED AT THE TOP AND AT THE BOTTOM) ONE OF WHICH CONTAINS CHEWING TOBACCO (3.5 X 4 CM) AND THE OTHER A BREATH FRESHENER (4.5 X 4 CM). INGREDIENTS OF THE CHEWING TOBACCO INCLUDE: TOBACCO FLAKES, MENTHOL FLAVOURING, SILVER FLAKES, AROMATIC SPICES, SAFFRON. IT STATES ON THE PACKAGING 'THIS TOBACCO PRODUCT CAN DAMAGE YOUR HEALTH AND IS ADDICTIVE. CAUSES CANCER'. INGREDIENTS OF THE BREATH FRESHENER INCLUDE: BETEL NUTS, CATECHU, CARDAMOM AND MENTHOL FLAVOURS. THE POUCHES ARE PRESENTED ON PERFORATED ROLLS. EACH DOUBLE-ENDED POUCH BEING A SINGLE PRODUCT.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S:- GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2403, FOR OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; "HOMOGENISED" OR "RECONSTITUTED" TOBACCO; TOBACCO EXTRACTS AND ESSENCES: GIR 3B HAS BEEN USED AS THE CHEWING TOBACCO IS CONSIDEED TO BE THE ESSENTIAL CHARACTER GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 240399, FOR OTHER THAN SMOKING TOBACCO, WHETHER OR NOT CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION: OTHER THAN "HOMOGENISED" OR "RECONSTITUTED" TOBACCO TARIC CODE 2403991000, FOR CHEWING TOBACCO AND SNUFF ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN TO HEADING 2403 CNEN TO HEADING 24039910