Instruments of Weights Used in Determining the Weights of Various Blends of Leaf Tobacco

May 25, 1959 BIR RULING NO. 262-59 U.S. Tobacco Corporation 24th Boston Streets, Port Area M a n i l a Gentlemen : With reference to your letter dated May 22, 1959, I have the honor to inform you as follows: In our letter to you dated October 24, 1956, we ruled that instruments of weights used by you exclusively in determining the weights of various blends of leaf tobacco mixed with one another in making some brands of cigarettes and for determining the weights of various chemicals in connection with the process of making flavorings used in your manufacture of cigarettes need not be sealed and licensed prior to their use. However, if said instruments are used in determining the weight of the cigarettes for purposes of the specific tax, they should be sealed and licensed prior to their use. On the other hand, in B.I.R. Ruling No. 245, series of 1958, we ruled that pursuant to section 33 of the Revised Administrative Code, only weights and measures of the metric system can be officially sealed and licensed, and that should a merchant or vendor use weights and measures other than those of the metric system, such act would in effect constitute a violation of section 288 of the Tax Code consisting of the use of weights and measures that have not been officially sealed and licensed. We cannot see any conflict in the two rulings cited above. Accordingly, B.I.R. Ruling No. 245, series of 1958, cannot have the effect of altering or modifying the ruling contained in our letter to you dated October 24, 1956. casia Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue