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of <h1>Cigarette Duty Must Be Assessed by Central Excise Officials Before Removal, Unlike Other Excisable Goods Under Central Excise Rules 2017.</h1> The Central Excise Rules, 2017, stipulate that the assessee is responsible for self-assessing the duty payable on excisable goods. However, for cigarettes, the duty must be assessed by the Superintendent or Inspector of Central Excise prior to removal by the assessee.
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