Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 24 Tobacco and manufactured tobacco substitutes 24 01 Unmanufactured tobacco; tobacco refuse 24 02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 24 03 Other manufactured tobacco and manufactured tobacco substitutes; ëhomogenised' or ëreconstituted' tobacco; tobacco extracts and essences Chapter notes Chapter 24 - NOTE 1. This Chapter does not cover medicinal cigarettes (Chapter 30).