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of <h1>Amendment Allows Duty Credit for Cut Tobacco in Cigarette Manufacturing under Central Excises and Salt Act, 1944</h1> The Central Government has amended Notification No. 355/86-Central Excises, dated June 24, 1986, under the Central Excises and Salt Act, 1944. The amendment, effective from March 15, 1994, introduces a proviso allowing credit for duty already paid on cut tobacco used in manufacturing cigarettes. This credit can be used towards the excise duty payment on cigarettes cleared for home consumption, provided the cigarettes are exported under bond and fall under sub-heading No. 2403.11, with the cut tobacco under sub-heading No. 2404.13.
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