La Suerte Cigar & Cigarette Factor v. Court of Appeals, Commissioner of Internal Revenue

Stemmed leaf tobacco is subject to the specific tax under Section 141(b).

G.R. Nos. 125346, 136328-29, 144942, 148605, 158197, 165499

Excise tax is “a tax on the production, sale, or consumption of a specific commodity in a country. Section 110 of the 1986 Tax Code explicitly provides that the ‘excise taxes on domestic products shall be paid by the manufacturer or producer before [the] removal [of those products] from the place of production.’ ‘It does not matter to what use the article[s] subject to tax is put; the excise taxes are still due, even though the articles are removed merely for storage in some other place and are not actually sold or consumed.’ Continue reading here.