Seeks to further to amend the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 - 09/2016 - Central Excise - Non Tariff
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Duty apportionment ratios for pan masala updated to specify allocation across excise, additional excise, and calamity duty. Substitutes item (iv) of FORM 2 in the Pan Masala Packing Machines Rules, 2008 to prescribe a detailed duty apportionment framework requiring separate allocation ratios and reporting of amounts for Central Excise Duty, Additional Duty of Excise, National Calamity Contingent Duty, Education Cess and Secondary and Higher Education Cess for pan masala and pan masala containing 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.
Duty apportionment ratios for pan masala updated to specify allocation across excise, additional excise, and calamity duty.
Substitutes item (iv) of FORM 2 in the Pan Masala Packing Machines Rules, 2008 to prescribe a detailed duty apportionment framework requiring separate allocation ratios and reporting of amounts for Central Excise Duty, Additional Duty of Excise, National Calamity Contingent Duty, Education Cess and Secondary and Higher Education Cess for pan masala and pan masala containing tobacco.
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