Rev. Rul. 57-35

A special label has, for some time, been affixed to each package of tobacco products removed, without payment of tax, for the use of the Armed Forces of the United States beyond the jurisdiction of the internal revenue laws. This special label was used pursuant to specific request of the armed services and contained the legend `Free of Tax-For use only of U.S. military or naval forces, and other authorized personnel, outside the jurisdiction of the internal revenue laws of the United States. This product is admitted free of duty.' Since the use of the special label was originally requested by the armed services during the National emergency, the question as to its discontinuance was referred to the Department of Defense for an opinion. The Department of Defense has advised that the use of the special label may now be discontinued. Accordingly, tobacco products manufacturers may discontinue the use of this special label on tobacco products removed free of tax for use of the Armed Forces of the United States beyond the jurisdiction of the internal revenue laws of the United States.