Additional duty on specified tariff items: unit and ad valorem rates set for sugars, tobacco and textiles. The Schedule prescribes rates and units for an additional duty of excise on goods by tariff item in the First Schedule to the Central Excise Tariff Act, 1985, applying that Schedule's interpretive rules. It lists unit-based and ad valorem rates across categories-including sugars, unmanufactured and manufactured tobacco, and textile fabrics-linking each tariff heading or subheading to the applicable measurement unit and rate for calculation of the additional duty.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Additional duty on specified tariff items: unit and ad valorem rates set for sugars, tobacco and textiles.
The Schedule prescribes rates and units for an additional duty of excise on goods by tariff item in the First Schedule to the Central Excise Tariff Act, 1985, applying that Schedule's interpretive rules. It lists unit-based and ad valorem rates across categories-including sugars, unmanufactured and manufactured tobacco, and textile fabrics-linking each tariff heading or subheading to the applicable measurement unit and rate for calculation of the additional duty.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.