Circular No. 18/89 Dated 13-3-1989

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.

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