https://www.taxtmi.com/caselaws?id=89586 Ripped tobacco arising from cigarettes manufactured under Chapter X concessional procedure, when returned to the original manufacturer, is not subject to duty on clearance. The operative adjustment is reversal of the credit earlier availed on the underlying cut tobacco, as clarified by the Board. On the stated facts, the Tribunal treated the return as falling within the intended concession and found the demand of duty on clearance unsustainable. Any duty already paid on such clearance was therefore refundable, subject to the corresponding credit reversal on the tobacco. en-us Wed, 16 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 12:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89586 Ripped tobacco arising from cigarettes manufactured under Chapter X concessional procedure, when returned to the original manufacturer, is not subject to duty on clearance. The operative adjustment is reversal of the credit earlier availed on the underlying cut tobacco, as clarified by the Board. On the stated facts, the Tribunal treated the return as falling within the intended concession and found the demand of duty on clearance unsustainable. Any duty already paid on such clearance was therefore refundable, subject to the corresponding credit reversal on the tobacco. Case-Laws Central Excise Wed, 16 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89586