Excise duty on tobacco products specifies differentiated duties by product type and cigarette length classifications. Prescribes excise duty classifications and rates for tobacco and related products under the Seventh Schedule to the Finance Act, 2001, using ad valorem rates for some items and specific per unit duties for others; distinguishes pan masala, smoking mixtures, chewing tobacco, snuff, tobacco substitutes, and various cigarette categories by filter status and length, with separate duty entries for machine and non machine manufactured rolled products and residual 'other' categories.
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.
Excise duty on tobacco products specifies differentiated duties by product type and cigarette length classifications.
Prescribes excise duty classifications and rates for tobacco and related products under the Seventh Schedule to the Finance Act, 2001, using ad valorem rates for some items and specific per unit duties for others; distinguishes pan masala, smoking mixtures, chewing tobacco, snuff, tobacco substitutes, and various cigarette categories by filter status and length, with separate duty entries for machine and non machine manufactured rolled products and residual "other" categories.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
