Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
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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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