Chapter-6 Special Provisions Relating To Cigarette and Bidi
14. Production and sale and distribution of cigarette: The licensee who produces cigarette has to act as follows:-
(a) To maintain account of raw and crude tobacco: To maintain accounts and description of all kinds of indigenous and foreign tobacco brought at the enterprise to make cigarettes, in the format as referred to in Schedule-5, and get the same certified by the Excise Duty Officer deputed to the enterprise or the employee deputed by him.
(b) To maintain accounts of consumption of tobacco : To maintain accounts of the tobacco used to make cigarettes, in the format as referred to in Schedule –6, and get the same examined daily by the Excise Duty Officer deputed to the enterprise or the employee deputed by him.
(c) To set out proportion of tobacco in cigarettes : To obtain approval from the Department on the proportion of indigenous and foreign tobacco to be used in making various kinds of cigarettes.
(d) To pack prepared cigarettes in packets : To well examine the prepared and sellable cigarettes, keep and well pack them in packets; and not to bring back to the factory the cigarettes taken out of the warehouse for sale without permission of the Department.
(e) To pack cigarette packets: To close the prepared cigarettes in a large paper and clearly mention the number of cigarette packets closed daily, serial number as well as the date of closing thereof, in the format as referred to in Schedule-7, and to maintain the accounts of the cigarettes stored in the warehouse in the format as referred to in Schedule –8.
(f) Mode of taking cigarettes out of warehouse: The form as referred to in Schedule –9 has to be filled up and submitted to the Excise Duty Officer or the employee deputed by him to take the cigarettes out of the warehouse to sell them; and after examination by them and obtaining the license to export the cigarettes, to set down and maintain description thereof.
15. Production and sale and distribution of bidi: The licensee who produces bidi has to purchase band-rolls from the Office by paying forty rupees per thousand bidis. The licensee who produces bidi has to produce and sell bidi by using the same band-rolls. It shall be the duty of the licensee who produces bidi to maintain accounts of raw tobacco
used to produce bidi.