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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Ministry Clarifies No Routine End-Use Checks for Cut-Tobacco, Only If Product Definition Is Unclear.</h1> The circular from the Ministry of Finance addresses inquiries from Collectors regarding the verification of the end-use of cut-tobacco removed to outside premises. It clarifies that neither Chapter Notes nor exemption notifications mandate end-use verification for cut-tobacco. Verification is only required if there is doubt about the product's conformity to the definition of cut-tobacco at the time of clearance. The Board emphasizes that end-use verification should not be conducted routinely but may be performed to resolve specific uncertainties.
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