Tag Archives: Om Jai Balajee Construction (P.) Ltd

Sun-Cured Tobacco Leaves Subject to Grading and Butting Remain Classifiable Under Heading 2401

By | September 19, 2026

Sun-Cured Tobacco Leaves Subject to Grading and Butting Remain Classifiable Under Heading 2401 Issue Whether sun-cured tobacco leaves procured from farmers and supplied after storage, grading, bundling, and butting remain classifiable as unmanufactured tobacco leaves under Heading 2401, attracting 2.5% CGST and 2.5% SGST. Facts The respondent proposed to engage in trading sun-cured tobacco leaves… Read More »