Tobacco dust - Classification of - Central Excise - 81/17/85-CX.3

Tobacco dust - Classification of Letter No. 81/17/85-CX.3 Dated 19-3-1986 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi 'Cut tobacco' arising in the course of manufacture of machine-rolled cigarettes has been held to be classifiable under the erstwhile Tariff Item 4-II as manufactured 'tobacco' which, however, will not be chargeable to duty as no duty rate had been prescribed for such 'cut tobacco' under erstwhile Tariff Item 4-II. The same guidelines would hold good with regard to the classification of 'dust of tobacco', arising in the process of conversion of raw tobacco to 'cut tobacco' under Item 4-II of the erstwhile Tariff.