Amendment to Section 4 of Regulations No. 47 (Regulations for Inspection of Leaf Tobacco and Manufactures thereof)

June 24, 1965 REVENUE REGULATIONS NO. 12-65 SUBJECT : Amendment to Section 4 of Regulations No. 47, Otherwise Known as the Regulations 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 in 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 definitions of Philippine Tobacco Wrapper for local use and for export, are hereby promulgated and shall be known as Revenue Regulations No. 12-65. SECTION 1. Section 4 of Regulations No. 47, is hereby amended additional sub-section 4 to read as follows: Section 4 Classification of Philippine Tobacco Wrapper . Philippine Tobacco Wrapper shall be classified as follows: (a) As to Origin : The term "La Union", "Isabela, "Cagayan", "Visayan" and "Mindanao" apply to tobacco wrapper grown in the aforementioned provinces or regions in the same way that the tobacco wrapper grown in other provinces shall be designated by the name of the province or region of origin. (b) As to the Texture and Quality : For purposes of determining the classification of Philippine Tobacco Wrapper, the primary consideration shall be fine, coarse, manchado (speckled) or "limpio" with the right elasticity, aroma and burning quality. (c) As to Length Within each group there shall be five classes of Philippine Wrapper Tobacco: viz, First, Second, Third, Fourth-superior and Fourth classes. First class tobacco wrapper must have a length not less than 40 centimeters; Second class not less than 30 centimeters; Third class not less than 25 centimeters; Fourth-superior wrapper the length of the first and the second; 30% broken or worm eaten. Fourth class not less than 20 centimeters; Fine tobacco less than 18 centimeters shall be classified as filler-tobacco. (d) As to Color : The term as defined: ABBREVIATION COLOR DESCRIPTION L Claro Very light brown B Colorado Brown LB Colorado-claro Light brown BB Colorado-manchado Speckled, blemished or SB Slightly speckled multi-colored BD Colorado-maduro Light dark brown D Maduro Dark brown F Aceitunado Olive (light greenish brown) LF Light fallow Light mousy brown (e) As to Soundness : After determining the class of the wrapper in reference to its origin, texture and quality, length and color its soundness will be judged. First class wrapper must not be more than 6 per cent; broken or worm eaten; Second class not more than 10 per cent; Third class not more than 20 per cent; Fourth-superior class not more than 30 per cent (length of the first and second class) Fourth class not more than 30 per cent; broken or worm eaten. All fine tobacco which has not the requisite, length, color, soundness and lack elasticity shall not be included in the above classes but should be diverted to the filler tobacco. (f) Abbreviation : The use of the following abbreviations is authorized in referring to the classification of Philippine Tobacco Wrapper. Very fine wrapper VF First 1st VF Fine wrapper F First 1st F Coarse wrapper C Second 2nd C Binder B Third 3rd BN Capote CE Third 3rd CE The term "Native Wrapper" applies to fine, elastic, "limpio" and good quality leaf tobacco separated from native filler-leaf. The term "Tubao Wrapper" applies to tobacco wrapper grown at Tubao, La Union. The term "Binder" applies to that part of the leaf tobacco used to cover the filler before the wrapper. The term "Filler" or "Tripas" applies to shredded of chopped leaf tobacco. The term "Wrapper" applies to the outer cover of the cigars. SAMPLE MARKING DATE PLACE MARKINGS 1960 Tubao, La Union 1st VFL (very fine light brown) 1961 Batac, Ilocos Norte 2nd FB (fine brown) 1962 Vigan, Ilocos Sur 2nd CLB (coarse light brown) 1963 Ilagan, Isabela 3rd CLDB (coarse light dark brown) 1964 Tuguegarao, Cagayan 3rd FD (fine dark brown) 1965 Echague, Isabela 1st FLF (fine light fallow) SECTION 2. These regulations shall take effect upon publication in the Official Gazette. LLjur RUFINO G. HECHANOVA Secretary of Finance Recommended by: BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue