Tobacco refuse duty treatment clarified: refuse from cut tobacco received under Chapter X may be cleared without duty. Tobacco refuse from cut tobacco, including winnowing waste, is classifiable as tobacco refuse under Heading 24.01 and, when arising from cut tobacco received under the concessional Chapter X procedure, may be cleared without payment of duty. There is no Chapter X provision requiring levy of differential duty on such refuse; disposal remains subject to examination and written permission under Rule 195, and credit taken need not be expunged when non-dutiable tobacco refuse arises.