Central Excise - Classification of 'Cut tobacco' dust arising in the course of separation of dust from sieved cut tobacco through air-pressure, winnowing waste arising in the course of sieving of cut tobacco, ripped tobacco arising out of the ripping of defective cigarettes - Regarding

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....se - Classification of 'Cut tobacco' dust arising in the course of separation of dust from sieved cut tobacco through air-pressure, winnowing waste arising in the course of sieving of cut tobacco, ripped tobacco arising out of the ripping of defective cigarettes - Regarding Circular No. 41/90-CX.3 Dated 20-7-1990 [From F. No. 18/7/89-CX.3] Government of India Central Board of Excise....

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....of duty by following Chapter X procedure. Now, in the context of this notification, doubts have been expressed whether differential duty in respect of such quantities of cut tobacco received under Chapter X procedure and contained in tobacco refuse is to be realised or not. 2. The matter has been examined. The tobacco refuse which arises out of cut tobacco received under Chapter X procedure can....