Duty apportionment for pan masala amended to specify excise, additional duty and NCCD splits; education cesses zeroed. The rules amend FORM 2 of the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 by substituting item (iv) to prescribe duty ratio allocations for pan masala and pan masala containing tobacco across Central Excise Duty, Additional Duty of Excise and National Calamity Contingent Duty, and to record zero allocation for Education Cess and Secondary and Higher Education Cess; the amendment is made under section 3A(2) and (3) of the Central Excise Act, 1944 and commences on publication in the Official Gazette.
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Duty apportionment for pan masala amended to specify excise, additional duty and NCCD splits; education cesses zeroed.
The rules amend FORM 2 of the Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008 by substituting item (iv) to prescribe duty ratio allocations for pan masala and pan masala containing tobacco across Central Excise Duty, Additional Duty of Excise and National Calamity Contingent Duty, and to record zero allocation for Education Cess and Secondary and Higher Education Cess; the amendment is made under section 3A(2) and (3) of the Central Excise Act, 1944 and commences on publication in the Official Gazette.
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