Tobacco dust classification treated as tobacco under tariff, not subject to a separate excise duty provision. Particulate 'dust of tobacco' arising in the conversion of raw tobacco to cut tobacco is to be regarded as falling within the tariff description of manufactured tobacco (as with cut tobacco) and, where no duty rate is prescribed under that tariff heading, is not subject to a separate excise charge.
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Provisions expressly mentioned in the judgment/order text.
Tobacco dust classification treated as tobacco under tariff, not subject to a separate excise duty provision.
Particulate 'dust of tobacco' arising in the conversion of raw tobacco to cut tobacco is to be regarded as falling within the tariff description of manufactured tobacco (as with cut tobacco) and, where no duty rate is prescribed under that tariff heading, is not subject to a separate excise charge.
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