Effective date of amended excise rates: amended cigarette duty rates apply from enactment date, not from provisional introduction. The circular clarifies that while a provisional declaration under the Provisional Collection of Taxes Act gave the Finance Bill rates force of law from the date the Bill was introduced, official amendments converting the ad valorem component into higher specific excise rates became operative only upon assent and enactment; therefore the amended tariff rates for cigarettes apply from the date the Finance Act came into force and not from the provisional declaration date.
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Provisions expressly mentioned in the judgment/order text.
Effective date of amended excise rates: amended cigarette duty rates apply from enactment date, not from provisional introduction.
The circular clarifies that while a provisional declaration under the Provisional Collection of Taxes Act gave the Finance Bill rates force of law from the date the Bill was introduced, official amendments converting the ad valorem component into higher specific excise rates became operative only upon assent and enactment; therefore the amended tariff rates for cigarettes apply from the date the Finance Act came into force and not from the provisional declaration date.
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