Section 10 of The Tobacco Duty (Town of Bombay) Act, 1857
No Permit shall be granted for the removal from warehouse of any quantity of Tobacco less than an entire bale or package. Provided that, when Tobacco is to be removed for consumption in the said Town, the Commissioner of Customs, salt and Opium may give permission to open any bale or package previous to removal, and to set aside such portion thereof as may be refuse or waste ; and the said refuse or waste may be re-exported, under the rules for the re-export of Tobacco, at any time within one month from the date of such permission, or, if it be not so re-exported, may be destroyed by order of the Commissioner.
Summary
- You cannot get a permit to take less than one full bale or package out of a warehouse.
- If you are moving tobacco for use within Bombay, you can ask the Commissioner for permission to open the bale first.
- Opening a bale allows you to separate the good tobacco from refuse or waste.
- You can ship that waste out of the town (re-export it) within one month of opening the bale.
- If the waste is not shipped out within that month, the Commissioner can order it to be destroyed.
Practical examples
FAQ
1. Can I take just a small handful of tobacco out of the warehouse?
No, a permit will only be granted for an "entire bale or package."
2. What happens if some of my tobacco in the bale is rotten?
You can get permission to open the bale and set aside the waste or refuse.
3. How long do I have to send waste tobacco out of the town?
You must re-export it within one month from the date you got permission to open the bale.
Test yourself
Q1.Under Section 10 of The Tobacco Duty (Town of Bombay) Act, 1857, what is the minimum quantity for which a warehouse removal permit can be granted?
Q2.According to Section 10 of The Tobacco Duty (Town of Bombay) Act, 1857, when can a bale be opened before removal?
Q3.Under Section 10 of The Tobacco Duty (Town of Bombay) Act, 1857, what is the time limit for re-exporting refuse or waste?
Q4.Under Section 10 of The Tobacco Duty (Town of Bombay) Act, 1857, what happens to waste that is not re-exported in time?
Q5.Under Section 10 of The Tobacco Duty (Town of Bombay) Act, 1857, who gives the permission to open a package to separate waste?