Excise duty on tobacco products detailed by tariff headings with specified units and assigned duty rates. The Schedule prescribes excise classification and levy for tobacco and tobacco products by listing tariff items with product descriptions, specified units and corresponding duty rates. Interpretation is governed by the First Schedule to the Central Excise Tariff Act including Section and Chapter Notes and General Explanatory Notes. The Schedule covers unmanufactured tobacco, stemmed or stripped varieties, tobacco refuse, cigars and cigarettes (subdivided by length and filter characteristics), smoking and manufactured tobaccos, homogenised or reconstituted tobacco, chewing tobacco, snuff and extracts, and records amendment history of tariff entries and rate substitutions.
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Provisions expressly mentioned in the judgment/order text.
Excise duty on tobacco products detailed by tariff headings with specified units and assigned duty rates.
The Schedule prescribes excise classification and levy for tobacco and tobacco products by listing tariff items with product descriptions, specified units and corresponding duty rates. Interpretation is governed by the First Schedule to the Central Excise Tariff Act including Section and Chapter Notes and General Explanatory Notes. The Schedule covers unmanufactured tobacco, stemmed or stripped varieties, tobacco refuse, cigars and cigarettes (subdivided by length and filter characteristics), smoking and manufactured tobaccos, homogenised or reconstituted tobacco, chewing tobacco, snuff and extracts, and records amendment history of tariff entries and rate substitutions.
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