Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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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