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of <h1>Classification of Cut Tobacco and Tobacco Dust in Cigarette Manufacturing: No Duty Due to Lack of Prescribed Rate.</h1> The circular from the Central Board of Excise & Customs addresses the classification of 'cut tobacco' and 'tobacco dust' arising during the manufacture of machine-rolled cigarettes. It states that 'cut tobacco' is classifiable under the former Tariff Item 4-II as manufactured tobacco but is not subject to duty due to the absence of a prescribed duty rate. The same classification guidelines apply to 'tobacco dust' produced during the conversion of raw tobacco to 'cut tobacco' under the same tariff item.
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