Unbranded scented tobacco falling under Heading 2404.49 - dutiability thereof -regarding - Central Excise - 25/90-CX.8

Unbranded scented tobacco falling under Heading 2404.49 - dutiability thereof -regarding Circular No. 25/90-CX.8 Dated 18-4-1990 [From F.No. 261/24/7/90-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Unbranded scented tobacco falling under Heading 2404.49 - dutiability thereof -regarding. It has been brought to the notice of the Board that the manufacturers of unbranded chewing tobacco are not being allowed to clear the same without affixing the brand name thereon as required under Rule 93(b) of Central Excise Rules. The matter has been examined by the Board. It is observed that Rule 93(b)(iii) requires that the brand name of the tobacco product should be indicated on the wholesale/re-tail packets. It implies that such brand name is to be indicated only when the product is sold under a brand name. In cases where there is no brand name for a particular product, it is not necessary to show the same on the packets of tobacco products. However, he must indicate the name and address of the factory and the L.4.Number. Trade and field formations may be advised suitably.