Question 35:

Herbal cigarette is a cigarette without tobacco filling and is a substitute for cigarettes filled with tobacco. Herbal cigarette has the filling of cloves and like ingredients but not the tobacco.

Answer 

Thanks for your information. But this information is not sufficient. You have to specify all other ingredients and also the application of product because classification can be done on the basis of exact name of ingredients and application of product.

It will be more useful if you can provide information about the classification in Pre-GST regime. Meanwhile you can take following as guide-note for classification:

If the Herbal Cigarette is used as medicament and have medicinal properties then it is to be classified under HSN 3004. But if it is only substitute of tobacco then classified under HSN 2402. (reply dt. 05/08/2015)