Excise duty rates on pan masala and tobacco set as ad valorem and specific unit duties under the Seventh Schedule. The Seventh Schedule to the Finance Act, 2005 sets excise classifications and rates for pan masala and tobacco products, applying a ten percent ad valorem duty to pan masala and most tobacco categories (units in kg) while imposing specific per-unit duties on cigarettes differentiated by filter and physical length; interpretive rules and definitions of the First Schedule to the Central Excise Tariff Act govern classification.
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 rates on pan masala and tobacco set as ad valorem and specific unit duties under the Seventh Schedule.
The Seventh Schedule to the Finance Act, 2005 sets excise classifications and rates for pan masala and tobacco products, applying a ten percent ad valorem duty to pan masala and most tobacco categories (units in kg) while imposing specific per-unit duties on cigarettes differentiated by filter and physical length; interpretive rules and definitions of the First Schedule to the Central Excise Tariff Act govern classification.
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