The manufacturing process described extraction of nicotine from tobacco followed by addition of dilute sulphuric acid to fix nicotine as Nicotine Sulphate. The report dated 02.04.2018 described the product as an aqueous solution of Nicotine Sulphate and an organic chemical, while the report dated 20.05.2019 similarly identified an aqueous solution of Nicotine Sulphate, recording Nicotine Sulphate content of 47.4% by mass. CTH 2403 covers, Other manufactured Tobacco and Manufactured Tobacco Substitutes; Homogenised or Reconstituted Tobacco; Tobacco Extracts and Essences.” As per CRCL test report sample contains Nicotine 36.4% and Nicotine Sulphate 47.4% which means that sample contains 47.4% Nicotine Sulphate and the rest is water and out of 47.4% Nicotine Sulphate, Nicotine percentage is 36.4% and the rest is Sulphuric Acid. Nicotine Sulphate (H S Code 29397002), Nicotine Alkaloid (H S Code 29397001) and Nicotine Polacrilex (H S Code 29397009).