Mixing Scent shall Change Character of Raw Unmanufactured Tobacco to Manufactured Tobacco: AAR [Read Order]

Mixing Scent - Unmanufactured Tobacco - Tobacco - Manufactured Tobacco - AAR - Taxscan

The Uttar Pradesh Authority for Advance Ruling (AAR) has held that mixing scent would change the character of raw unmanufactured tobacco to manufactured tobacco. The applicant Rajiv Pandey was a registered under trade name of Pandey Traders engaged in mixing of scent in the raw/unmanufactured tobacco dust, procured from various traders. The applicant had sought…

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