Section 7
SEC. 7. In accordance with the provisions of Section 160 of the National Internal Revenue Code, as amended, governing the operations and business transactions of persons or firms engaged in the manufacture, importation, or sale of, among others, cigarette filter tips or filter rods, the Commissioner of Internal Revenue shall, upon the due verification of an application in writing, issue the necessary certification to the local producer of cigarette filter rods concerned attesting to the applicant's volume of sale of filter rods for the calendar year 1973 or his average monthly sales thereof during the same period for the purpose of determining the taxability or non-taxability of the acetate tow or such other similar raw materials imported by him for' the local manufacture of cigarette filter rods. No importation of said acetate tow or such other similar raw materials shall be released from Customs custody without a written authority to release the same to be issued by the Commissioner of Internal Revenue upon written application therefor filed by the local producer-importer concerned and after a final tax determination shall have been made by the Bureau of Customs and the Customs duties, fees and internal revenue taxes, if any, due thereon shall have been paid.