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          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.

          <h1>Excise duty rates for tobacco products set as unit-based and ad valorem duties under the Fifth Schedule.</h1> The Fifth Schedule classifies tobacco and related goods by tariff item and prescribes the rate of duty for each item, distinguishing cigarettes by filter status and specific length bands, and enumerating tobacco substitutes and other tobacco forms. Duties are set either as unit-based amounts per specified unit (notably per thousand units for cigarettes and like items) or as ad valorem percentages by weight for bulk tobacco products. Interpretation of terms and application of notes follow the Fourth Schedule to the Central Excise Act, 1944.

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