Manufacture of tobacco products

This class includes:

• manufacture of tobacco products and products of tobacco substitutes: cigarettes, fine-cut tobacco, cigars, pipe tobacco, chewing tobacco, snuff
• manufacture of homogenised or reconstituted tobacco

This class also includes:

• stemming and redrying of tobacco

This class excludes:

• growing or preliminary processing of tobacco, see 01.15, 01.63
• manufacture of electronic cigarette vapour liquids, including closed refills, see 20.59
• manufacture of electronic cigarettes (vapes), see 32.99