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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..... 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 Customs New .....

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..... wing 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 be cleared witho .....

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..... thin the factory of manufacturer in any other factory under Notification No. 356/86-C.E., dated 24-6-1986, as amended. 3. The above guidelines may be brought to the notice of lower field formations and the trade interests also may be suitably advised. 4. All pending assessments may be finalised on the above basis. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax .....

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