Classification of Cigarettes Containing Virginia Type Tobacco

December 9, 1958 BIR RULING NO. 719-58 Atty. Jesus L. Villegas 2nd Floor, Magsaysay Building San Luis St., Manila S i r : In reply to your letters dated October 13 and November 10, 1958, I have the honor to inform you that cigarettes manufactured by your client containing Virginia type tobacco of 71 millimeters in length and 1- kilos in weight not wrapped in tinfoil or cellophane nor packed in cartons covered with paraffin or was paper are classified under the P8.00 per M class pursuant to Section 177(b)(1) of the Tax Code. Accordingly, the cigarettes manufactured by your client shall remain under the P8.00 per M class even if it should pack them in cartons provided that the cartons are not covered with paraffin or wax paper. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue