Amendment to Section 11 1/2, Regulations No. 47 of the Department of Finance

January 26, 1962 REVENUE REGULATIONS NO. 01-62 SUBJECT : Amendment to Section 11 1/2 , Regulations No. 47 of the Department of Finance TO : All Internal Revenue Officers and Others Concerned SECTION 11 of Regulations No. 47 of the Department of Finance is hereby amended to read as follows: cdt SEC. 11. Partially manufactured products of tobacco exported to the United States OR TO OTHER FOREIGN COUNTRIES . MIXTURE OF ALL KINDS OF [Cagayan and Isabela] CIGAR FILLER tobacco may be [mixed] ALLOWED if exported to the United States OR TO OTHER FOREIGN COUNTRIES in partially manufactured forms as stemmed leaf, long filler, short filler, [or] scrap, OR MACHINE CUT. [but tobacco from either Cagayan or Isabela in such partially manufactured form should not be mixed with tobacco from another province or district of origin.] To distinguish the origin, the bales of containers of stemmed leaf, long filler, short filler, [or] scrap, OR MACHINE CUT tobacco exported to the United States OR TO OTHER FOREIGN COUNTRIES should bear clearly the name of the province of origin, such as "Cagayan short fillers," "Isabela-[Cagayan] LEYTE scrap," "Pangasinan-ISABELA-DAVAO stemmed leaf," or "La Union-CEBU long fillers," as the case may be. These regulations shall take effect upon promulgation in the Official Gazette. (SGD) FERNANDO E.V. SISON Acting Secretary of Finance Recommended by: MELECIO R. DOMINGO Commissioner of Internal Revenue