PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Superseding the earlier 2019 exemption notification, specified excisable tobacco products in the Fourth Schedule to the Central Excise Act, 1944 are exempted from so much of the duty of excise as exceeds the rates prescribed in the table for each relevant tariff heading/subheading/item, including tobacco (2401), cigarettes and tobacco substitutes (2402) with length-wise per-thousand rates and, in some cases, ad valorem-or-specific higher-of formulations, and other manufactured tobacco products including hukkah tobacco, smoking mixtures, reconstituted tobacco, chewing tobacco preparations, snuff preparations, extracts/essences, cut-tobacco, gutkha, and specified products under 2404 at stated ad valorem rates. The operative consequence is that, from 1 February 2026, duty is capped at the specified rate for each covered item.
Superseding the earlier 2019 exemption notification, specified excisable tobacco products in the Fourth Schedule to the Central Excise Act, 1944 are exempted from so much of the duty of excise as exceeds the rates prescribed in the table for each relevant tariff heading/subheading/item, including tobacco (2401), cigarettes and tobacco substitutes (2402) with length-wise per-thousand rates and, in some cases, ad valorem-or-specific higher-of formulations, and other manufactured tobacco products including hukkah tobacco, smoking mixtures, reconstituted tobacco, chewing tobacco preparations, snuff preparations, extracts/essences, cut-tobacco, gutkha, and specified products under 2404 at stated ad valorem rates. The operative consequence is that, from 1 February 2026, duty is capped at the specified rate for each covered item.
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