Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Tariff classification of tobacco products lists specified excise items and descriptions under the Third Schedule. Third Schedule pursuant to section 2(f)(iii) adopts the Fourth Schedule's terminology and interpretive rules and lists specific excise tariff items for tobacco-related goods: a range under 2402 20 covering all goods in that series; 2403 99 10/20/30 described as chewing tobacco and preparations containing chewing tobacco; and 2403 99 90 described as pan masala containing tobacco.
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 classification of tobacco products lists specified excise items and descriptions under the Third Schedule.
Third Schedule pursuant to section 2(f)(iii) adopts the Fourth Schedule's terminology and interpretive rules and lists specific excise tariff items for tobacco-related goods: a range under 2402 20 covering all goods in that series; 2403 99 10/20/30 described as chewing tobacco and preparations containing chewing tobacco; and 2403 99 90 described as pan masala containing tobacco.
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