Tariff amendment increases duties on specified filter cigarettes and adds a new category with higher duty. Amendment to the Seventh Schedule of the Finance Act, 2005 substitutes revised descriptive entries and specific per-thousand duty rates for existing tariff items covering filter cigarettes distinguished by length, and inserts an additional tariff item describing a longer cigarette length band with its prescribed rate, thereby reclassifying products by length and assigning discrete duty rates.
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.
Tariff amendment increases duties on specified filter cigarettes and adds a new category with higher duty.
Amendment to the Seventh Schedule of the Finance Act, 2005 substitutes revised descriptive entries and specific per-thousand duty rates for existing tariff items covering filter cigarettes distinguished by length, and inserts an additional tariff item describing a longer cigarette length band with its prescribed rate, thereby reclassifying products by length and assigning discrete duty rates.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
