Amendment in notification No. 16/2010 - Capacity based rate of duty - unmanufactured tobacco, bearing a brand name - chewing tobacco - 17/2014 - Central Excise - Tariff
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Capacity based rate of duty for chewing and unmanufactured tobacco updated, with new per machine rates and duty component ratios. The notification substitutes Table 1 to fix monthly duty rates per packing machine for chewing tobacco and unmanufactured tobacco according to retail sale price bands and product configuration, including formulae for rates above specified price thresholds and worked illustrations; and substitutes Table 2 to prescribe duty ratios allocating the aggregate duty among Central Excise, additional excise duty, National Calamity Contingent Duty, Education Cess, and Secondary and Higher Education Cess for unmanufactured and chewing tobacco.
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.
Capacity based rate of duty for chewing and unmanufactured tobacco updated, with new per machine rates and duty component ratios.
The notification substitutes Table 1 to fix monthly duty rates per packing machine for chewing tobacco and unmanufactured tobacco according to retail sale price bands and product configuration, including formulae for rates above specified price thresholds and worked illustrations; and substitutes Table 2 to prescribe duty ratios allocating the aggregate duty among Central Excise, additional excise duty, National Calamity Contingent Duty, Education Cess, and Secondary and Higher Education Cess for unmanufactured and chewing tobacco.
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