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 0115, 0163 and 0164 - manufacture of electronic cigarette vapor liquids, including closed refills, see 2029 - manufacture of electronic cigarettes, see 3290