Tariff rates apply where declared maximum printed sale price for cigarettes is not bona fide, pending authoritative legal opinion. If a cigarette package's declared maximum printed sale price is not bona fide, duties are to be levied at tariff rates rather than under the concessional slabs tied to the declared price. Collectors must raise or revise demands at tariff rates on cigarettes sold at prices other than the declared maximum printed sale price, ensure demands are not time-barred by using the statutory limitation provisions, and keep such demands pending until further orders.
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 rates apply where declared maximum printed sale price for cigarettes is not bona fide, pending authoritative legal opinion.
If a cigarette package's declared maximum printed sale price is not bona fide, duties are to be levied at tariff rates rather than under the concessional slabs tied to the declared price. Collectors must raise or revise demands at tariff rates on cigarettes sold at prices other than the declared maximum printed sale price, ensure demands are not time-barred by using the statutory limitation provisions, and keep such demands pending until further orders.
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