| Serial number | Chapter / Heading / Subheading / Tariff item | Description of goods |
| 1 | 2106 90 20 | Pan masala |
| 2 | 2401 | Unmanufactured tobacco (without lime tube) – bearing a brand name |
| 3 | 2401 | Unmanufactured tobacco (with lime tube) – bearing a brand name |
| 4 | 2401 30 00 | Tobacco refuse |
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