Chapter 14 Vegetable plaiting materials; vegetable products, not elsewhere specified or included

1. Betel leaves [14049040]

1. 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
2. 1404 Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds; other than Betel leaves and Indian katha.]

1. Indian katha [14049050]
2. 1404 Bidi wrapper leaves [under reverse charge].