Central Excise - Classification of 'Cut tobacco' dust arising in the course of separation of dust from sieved cut tobacco through air-pressure, winnowing waste arising in the course of sieving of cut tobacco, ripped tobacco arising out of the ripping of defective cigarettes - Regarding
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
