Classification of cut tobacco: ripped tobacco is cut tobacco; winnowing waste and dust are tobacco refuse, with specific duty and credit rules. Ripped tobacco from defective cigarettes is classifiable as cut tobacco, not as smoking mixtures; winnowing waste and cut tobacco dust are classifiable as tobacco refuse. Where cut tobacco is recycled within the originating factory no fresh duty is chargeable; transfers for manufacture may use concessional Chapter X procedure, whereas clearances for other purposes attract full tariff duty. Any excise credit availed for manufacture must be reversed if the cut tobacco is not used in machine rolled cigarette manufacture. Returns and reprocessing follow prescribed rules with reversal of credit and duty clearing by the original manufacturer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of cut tobacco: ripped tobacco is cut tobacco; winnowing waste and dust are tobacco refuse, with specific duty and credit rules.
Ripped tobacco from defective cigarettes is classifiable as cut tobacco, not as smoking mixtures; winnowing waste and cut tobacco dust are classifiable as tobacco refuse. Where cut tobacco is recycled within the originating factory no fresh duty is chargeable; transfers for manufacture may use concessional Chapter X procedure, whereas clearances for other purposes attract full tariff duty. Any excise credit availed for manufacture must be reversed if the cut tobacco is not used in machine rolled cigarette manufacture. Returns and reprocessing follow prescribed rules with reversal of credit and duty clearing by the original manufacturer.
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