Duty apportionment ratios for pan masala specify allocation among central excise and various cesses after amendment. Amendment substitutes item (iv) in FORM 2 of the Pan Masala Packing Machines Rules, 2008 to prescribe a break up of duty payment for apportionment among five components-Central Excise duty, additional excise duty, National Calamity Contingent Duty, Education Cess, and Secondary and Higher Education Cess-with specified duty ratios applied separately for pan masala and for pan masala containing tobacco; the amendment takes effect on publication in the Official Gazette.
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Duty apportionment ratios for pan masala specify allocation among central excise and various cesses after amendment.
Amendment substitutes item (iv) in FORM 2 of the Pan Masala Packing Machines Rules, 2008 to prescribe a break up of duty payment for apportionment among five components-Central Excise duty, additional excise duty, National Calamity Contingent Duty, Education Cess, and Secondary and Higher Education Cess-with specified duty ratios applied separately for pan masala and for pan masala containing tobacco; the amendment takes effect on publication in the Official Gazette.
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