CTA Case No. 2031 (Decision)

LA SUZRTE CIGAJ A,D CIGAHSTrE FACTORY , BATAAlJ CIGAR AND CIGAH3TTE FACT0:1Y , INC o, LA PERLA INDUSTRI'~S , INC ., PI013ER TOBACCO CORPORiTION , INSULAR- YEBANA TOBACCO CORPOdATION , LAS ~m8NAS FABRICA DE CIGA'ULLOS , INC o, LA DICHA CIGAR & CIGA~iJ;'rTE FACTO-lY , COiTSOLIDATED TOB.tiCCO IlJDUSl'RI;;::s OF T.1E PHILIPpHES , INC . , LA CAHPAl:A FA?RICA DE TABACOS , r:;c ., ASSOCIATED A:,JGLO - A:;E UCA~~i TOBACCO CUJ - PCnA'i'IOl~, ~'OR'l'U~~E T013ACCO CO ,PO <,ATill"T, CIGii...,) ~Jli. (r;UT,''l~uT�rrU:r��y 1.-L-,~D v"'~T(J' .A c'l), -'r''f~'1.rl1.'?J �? a. '�O.LfT,l,f'T,)V�-' STiLJDA \D CI !~AJ.ETT.~ Ln. !U},AC ~1mDJG CO . , L1C . , and D. L. TEqU~L Tt~ACCO CO . , INC . , Petitioners , - versus - C. T. A. CASE NO . 2048 HONORABLE EISA8L P. V'mA , in his capacity as Comnissioner of Internal 1evenue, Hespondento X- - - - - - - - - - - - - - - - - - - X ALHaMBHA INDUSTRIES , INC . , LA FLOH DE LA ISHBELA , LJCORPOHADA , and COLUFBIA TOBACCC COMPANY , INC o, Petitioners , - versus C. T. A. CASE NO . 2031 HGN . JGSAT.!:L P . VE'lA , in his capacity as Commissioner of Internal Rev8nue , Respondent . X- - - - - - - - - - - - - - - - - - - X DE CI S I 0 N The t1v0 appeals from the decisions of respondent are interrelated to each other . They involve various clai~s for refund of tobacco inspection fees on tobacco products such as cigars and cigarettes manufactured and removed for domestic sale or consumution imposed and collected by respondent Commissioner of Internal Revenue from petitioners under Revenue Memorandum Circular No o 30- 67, dated August 22, 1967 , interpreting Section 6(c ) of Act No . 2613, as amended by Republic Act No . 31 . 364

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-. .ieh 1;� ould 1v t nt t ion d coll ctton of th� � .o acco 1nap c 1an fe ' � G:P pondfl t'' <$ piri d op osition, . x 9:s.: nt& � h 1 lo � o e n 2 � l 71 ni <.._ rl t:h 0 ion O.t r eons. d .t on o p rtie Ut' c io � � . In th 1d :t-e5 lut.to � ~ ord11rttd ba �as. 204 b h t'd -j.o ntly b c p eoun 11 �o h h 11 h nts irv in re 1 t d1~p ��t: ( pp. 21 2.1 � t c�� C.. A oJ s o. 2031) . o. 2 fot the G t' .c ion e: .t f t an ~nsp~C"tl.O OOUCf!i by of � he ,u;: r (;' o. 2 31 , t su -S { ih 11 i ue n olv Fl if :r y c. � . v r , nine \' have alt ."�'y ' � p ti 011 l (J'tion 1 - u 1 h only ques �ions 1 t 1 s Jv , nd toG o. Xft t iu 'h t \ o' .acc � ic � ale"? Dot" a i t .i.nelu tob ceo .proc.uct . su il as eival'S 3 66

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