Circular No. 67/88-CX.6 Dated 9-6-1988

Verification of end-use of ‘cut-tobacco’ removed to outside permises - Regarding.- References have been received from Collectors as to whether in respect of cut-tobacco cleared to outside premises for manufacture or not and if so what is the procedure to be followed.

2. The matter has been examined by the Board. It is observed that cut-tobacco has been defined in Chapter Note 4 of Chapter XXIV of the Central Excise Tariff. Neither the Chapter Notes nor the exemption notifications require any end-use verification of such cut-tobacco. As long as it can be established at the time of clearance that the product is cut-tobacco and conforms to the definition of cut-tobacco, no end-use verification is necessary. However, in cases of doubts the Collectors may carry out end-use verification to satisfy themselves, but this cannot be done as a matter of routine.

[F. No. 202/45/87-CX.6]