Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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.