Concessional duty on cut-tobacco now conditional on Chapter X end use verification for transfers to another factory. Concessional treatment for cut tobacco removals to outside premises is conditional on observance of the Chapter X procedure when removals are for manufacture of cigarettes in another factory; the 1989 amendments alter tariff treatment and attach end use verification requirements, and earlier Board instruction F. No. 202/45/87 CX.6 is no longer relevant, with field formations advised to implement the amended regime.
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Provisions expressly mentioned in the judgment/order text.
Concessional duty on cut-tobacco now conditional on Chapter X end use verification for transfers to another factory.
Concessional treatment for cut tobacco removals to outside premises is conditional on observance of the Chapter X procedure when removals are for manufacture of cigarettes in another factory; the 1989 amendments alter tariff treatment and attach end use verification requirements, and earlier Board instruction F. No. 202/45/87 CX.6 is no longer relevant, with field formations advised to implement the amended regime.
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