Excise duty on manufactured tobacco revised, raising specific and ad valorem components and imposing chewing tobacco ad valorem rate.

Amendments to the Fifth Schedule substitute new rate entries for tobacco products: Item No.4 replaces the rate entry against sub Item (2) with a combined specific and ad valorem formulation (specified rupee-per-thousand or a high ad valorem percentage plus a per-thousand supplement, whichever is higher) and substitutes sub Item (5) to impose a ten per cent ad valorem duty on chewing tobacco and listed preparations; Item No.22 substitutes for sub Items (1)(a) and (1)(b) a rate of ten per cent ad valorem plus a fixed rupee charge per square metre.

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