Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Prescribes specific monthly central excise duty rates on chewing tobacco (including filter khaini), jarda scented tobacco, and gutkha manufactured with the aid of packing machines and cleared in pouches, determined by the pouch retail sale price and the packing machine's speed (pouches per minute), with slab-wise rates for speeds up to 1500 pouches per minute and a formula-based rate for speeds of 1501 and above using variables S (machine speed) and R (retail sale price). Defines "packing machine" broadly to include FFS and other pouch-packing machines and deems each track/line of a multi-track machine to be a separate machine, and deems the highest declared retail sale price (inclusive of taxes and charges) to apply where multiple prices are printed. Machine count is to be determined under the 2026 Capacity Determination Rules, and the rates apply from 1 February 2026.
Prescribes specific monthly central excise duty rates on chewing tobacco (including filter khaini), jarda scented tobacco, and gutkha manufactured with the aid of packing machines and cleared in pouches, determined by the pouch retail sale price and the packing machine's speed (pouches per minute), with slab-wise rates for speeds up to 1500 pouches per minute and a formula-based rate for speeds of 1501 and above using variables S (machine speed) and R (retail sale price). Defines "packing machine" broadly to include FFS and other pouch-packing machines and deems each track/line of a multi-track machine to be a separate machine, and deems the highest declared retail sale price (inclusive of taxes and charges) to apply where multiple prices are printed. Machine count is to be determined under the 2026 Capacity Determination Rules, and the rates apply from 1 February 2026.
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