| SECTION C : MANUFACTURING | 
| Division 12 : Manufacture of tobacco products | 
| Group | Class | Sub-class | Description | 
| 120 |   |   | Manufacture of tobacco products | 
|   | 1200 |   | Manufacture of tobacco products | 
|   |   |   | This class excludes: | 
|   |   |   | - growing or preliminary processing of tobacco, see 0115, 0163 | 
|   |   | 12001 | Stemming and redrying of tobacco | 
|   |   | 12002 | Manufacture of bidi | 
|   |   | 12003 | Manufacture of cigarettes, cigarette tobacco | 
|   |   | 12004 | Manufacture of cigars and cheroots | 
|   |   | 12005 | Manufacture of snuff | 
|   |   | 12006 | Manufacture of zarda | 
|   |   | 12007 | Manufacture of catechu(katha) and chewing lime | 
|   |   | 12008 | Manufacture of pan masala and related products | 
|   |   | 12009 | Manufacture of other tobacco products including chewing tobacco n.e.c. |