Verification of end-use of cut-tobacco "removal to outside premises" - Regarding - Central Excise - 18/89

Verification of end-use of cut-tobacco "removal to outside premises" - Regarding Circular No. 18/89 Dated 13-3-1989 [From F. No. 202/45/87-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Verification of end-use of cut-tobacco "removal to outside premises" - Regarding. Attention is invited that in the 1989 Budget, Notification No. 356/86-C.E., dated 24-6-1986 has been amended by Notifications No. 94/89-C.E., dated 1-3-1989, imposing concessional rate of duty on cut-tobacco subject to the observance of Chapter X procedure, if the cut-tobacco is proposed to be utilised for manufacture of cigarettes in another factory. The tariff rate of cut-tobacco has been raised to 225 % ad valorem. 2. In view of these amendments, Board's Instruction F. No. 202/45/87-CX.6 (Circular No. 67/88-CX.6), dated 6-9-1988 are no longer relevant. 3. Field formations may kindly be advised accordingly.