Excise duty on cigarettes specified as ad valorem under amended Additional Duties of Excise schedule. The amendment replaces sub-item (2) under II. Manufactured tobacco in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, so that '(2) Cigarettes Twenty-five per cent. ad valorem' is the operative entry, thereby specifying the ad valorem duty treatment of cigarettes.
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Excise duty on cigarettes specified as ad valorem under amended Additional Duties of Excise schedule.
The amendment replaces sub-item (2) under II. Manufactured tobacco in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, so that "(2) Cigarettes Twenty-five per cent. ad valorem" is the operative entry, thereby specifying the ad valorem duty treatment of cigarettes.
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