Amendment to Section 11 of Regulations No. 47 (Regulation for Inspection of Leaf Tobacco and Manufactures thereof)

June 10, 1965 REVENUE REGULATIONS NO. 11-65 SUBJECT : Amendment to Section 11 of Regulations No. 47, Otherwise Known as the Regulation for Inspection of Leaf Tobacco and Manufactures thereof Under the Provisions of Act No. 2613 TO : All Internal Revenue Officers and Others Concerned Pursuant to the authority granted by Section 4 of the National Internal Revenue Code, the following regulations amending certain sections of Regulations No. 47, otherwise known as the Regulations for Inspection of Leaf Tobacco and Manufactures thereof under the provisions of Act No. 2613, as amended, relative to standard classification and definition of partially manufactured products of tobacco for local use and for export, are hereby promulgated and shall be known as Revenue Regulations No. 11-65. cdtech SECTION 1. Section 11 of Regulations No. 47 is hereby amended to read as follows: Section 11. Standard Classification and Definition of Partially Manufactured Tobacco Products for Local Use and for Export . Partially manufactured tobacco products shall be classified as follows: a. As to Origin The terms "Isabela", "Pangasinan, "Cagayan", "Visayas" and "Mindanao" apply to leaf tobacco produced in the aforementioned provinces or regions in the same way that leaf tobacco produced in other provinces shall be designated by the name of the province or region of origin. b. As to Quality For purposes of determining the classification of partially manufactured tobacco, the primary consideration shall be the texture, aroma and burn. cdta c. As to Size and Utility 1. Handstripped and Machine Threshed Scrap Tobacco . I. HANDSTRIPPED SCRAP A Scrap Stemmed-leaf, whole leaf with removed midrib, suitable as binder, wrapper, etc. B Scrap Long-filler, majority of which are above four (4) inches. C Scrap Short-filler, majority of which are below four (4) inches. II. MACHINE-THRESHED SCRAP A Machine-Scrap Large-scrap, majority of which are two inches (2") or above. B Machine-Scrap Small-scrap, majority of which are one inch (1") to two inches (2"), and C Machine-Scrap Fine-scrap, majority of which are below one (1") to one-eighth (1/8") of an inch. 2. " Particula " Applies to pickings, sweepings of broken stems and scrap tobacco of different sizes and any scrap resulting from the handling of leaf tobacco in general, the operation of machine-threshing and hand-stripping. 3. Sifting ("menudillo") Very fine scrap tobacco, the bulk of which is from one-eighth (1/8") to one-sixteenth (1/16") of an inch. 4. Tobacco Powder Those below one-sixteenth (1/16") of an inch. 5. Whenever stems are used in the manufacture of tobacco products, they shall be classified as partially manufactured tobacco. 6. Waste Tobacco Applies to denatured tobacco, powder, or dust, refuse, unfit for human consumption and discarded materials in the manufacture of tobacco products and shall be used only for agricultural and/or industrial purposes. d. Standard for Export of Partially Manufactured Tobacco . Stemmed leaf, long-filler, short-filler, cigar cuttings, stems and scrap which may be classified as standard for export, provided that the tobacco used is clean, neither moldy nor musty, and is prepared from good quality tobacco. Definition of Terms "Stemmed leaf" applies to handstripped tobacco, clean, good, stemmed unbroken leaf, free from mold or must. "Long-Filler applies to handstripped scrap tobacco, long, good, long pieces of broken whole leaf free from stems, dust and cigar cuttings. "Short-filler" applies to handstripped or machine-threshed tobacco, clean, good, short pieces of broken leaf. "Cigar-cuttings" applies to clean cuttings or clippings from cigars, unmixed with any other form of tobacco. "Stem" Midribs of leaf tobacco removed from the whole or broken tobacco leaf either by hand or machine. "Scrap" applies to all classes of partially manufactured tobacco not falling under any of the clauses defined above. cdlex SECTION 2. These regulations shall take effect upon publication in the Official Gazette. RUFINO G. HECHANOVA Secretary of Finance Recommended by: BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue