https://www.taxtmi.com/circulars?id=6634 Ripped tobacco from defective cigarettes is classifiable as cut tobacco, not as smoking mixtures; winnowing waste and cut tobacco dust are classifiable as tobacco refuse. Where cut tobacco is recycled within the originating factory no fresh duty is chargeable; transfers for manufacture may use concessional Chapter X procedure, whereas clearances for other purposes attract full tariff duty. Any excise credit availed for manufacture must be reversed if the cut tobacco is not used in machine rolled cigarette manufacture. Returns and reprocessing follow prescribed rules with reversal of credit and duty clearing by the original manufacturer. en-us Thu, 05 Oct 1989 00:00:00 +0530 Sat, 04 Jul 2009 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6634 Ripped tobacco from defective cigarettes is classifiable as cut tobacco, not as smoking mixtures; winnowing waste and cut tobacco dust are classifiable as tobacco refuse. Where cut tobacco is recycled within the originating factory no fresh duty is chargeable; transfers for manufacture may use concessional Chapter X procedure, whereas clearances for other purposes attract full tariff duty. Any excise credit availed for manufacture must be reversed if the cut tobacco is not used in machine rolled cigarette manufacture. Returns and reprocessing follow prescribed rules with reversal of credit and duty clearing by the original manufacturer. Circulars Central Excise Thu, 05 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6634