https://www.taxtmi.com/circulars?id=6491 Tobacco refuse from cut tobacco, including winnowing waste, is classifiable as tobacco refuse under Heading 24.01 and, when arising from cut tobacco received under the concessional Chapter X procedure, may be cleared without payment of duty. There is no Chapter X provision requiring levy of differential duty on such refuse; disposal remains subject to examination and written permission under Rule 195, and credit taken need not be expunged when non-dutiable tobacco refuse arises. en-us Fri, 20 Jul 1990 00:00:00 +0530 Fri, 03 Jul 2009 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6491 Tobacco refuse from cut tobacco, including winnowing waste, is classifiable as tobacco refuse under Heading 24.01 and, when arising from cut tobacco received under the concessional Chapter X procedure, may be cleared without payment of duty. There is no Chapter X provision requiring levy of differential duty on such refuse; disposal remains subject to examination and written permission under Rule 195, and credit taken need not be expunged when non-dutiable tobacco refuse arises. Circulars Central Excise Fri, 20 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6491