TaxTMI 
TaxTMI 
'Cut tobacco' dust arising in the course of separation of dust from seived cut tobacco through air pressure - Classification of
X X X X Extracts X X X X
X X X X Extracts X X X X
....the ripping of defective cigarettes - Regarding. Attention is invited to Board's letter F. No. 112/7/89-CX.3, dated the 26th June, 1989 whereunder minutes of the North Zone Tariff Conference held at Simla on 5th and 6th June, 1989 were conveyed. In Point No. 1 of the Tariff points, discussed in the meeting it was intimated that the conference was tentatively of the view that cut tobacco dust arising in the course of separation of dust from seived cut tobacco through air-pressure would be classifiable under heading No. 24.01 as 'tobacco refuse', winnowing waste arising in the course of seiving of cut tobacco would be classifiable under heading No. 24.01 as 'tobacco refuse' and ripped tobacco arising out of the ripping of defective cigaret....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntral Excise Tariff, although 'cut tobacco' has been classified under sub-heading 2404.13 and a definition of cut tobacco has also been given in note 4 of Chapter 24, there is no definition of 'smoking mixtures for pipes and cigarettes'. So. 'ripped tobacco' which is nothing but, 'cut tobacco' cannot be classified as 'smoking mixtures for pipes and cigarettes'. Besides, it may also be stated that one of the considerations leading to the above mentioned Patna High Court judgment, accepted by the Board, was that if a particular product is not defined in the Tariff, it should be understood as per the popular parlance attached to it. There is no definition of 'smoking mixtures for pipes and cigarettes' in the new Central Excise Tariff. So, it s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of duty prescribed in Notification No. 356/86-C.E., dated the 24th June, 1986, as amended, by following Chapter X procedure. If it is sent to another factory for purposes other than for use in the manufacture of machine-rolled cigarettes, duty at the tariff rate of 225% ad valorem will have to be paid on such clearances. 5. In either of these cases, if any credit of duty paid on such 'cut tobacco' has already been utilised as per the provisions of Notification No. 355/86-C.E., dated the 24th June 1986, as amended, such credit will have to be reversed at the time of clearance of such 'cut tobacco' since such 'cut tobacco' has not been used in the manufacture of machine-rolled cigarettes. 6. If such 'ripped tobacco' or 'cut tobacco' ari....