Seeks to increase the basic excise duty on specified goods in chapter 24 under section 5A of the Central Excise Act 1944. - 03/2019 - Central Excise - Tariff
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Tobacco excise: government exempts specified tobacco products from duty above prescribed basic rates per schedule. Exempts specified Chapter 24 tobacco and related products from excise duty to the extent duty exceeds the stated basic rates by setting a rate ceiling for each listed tariff heading and description (expressed as per-thousand amounts, percentage rates, or nil). The table enumerates cigarettes, tobacco preparations, chewing tobacco, snuff, extracts and other categories with corresponding maximum excise rates, and the instrument notes later supersession by a subsequent notification.
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Provisions expressly mentioned in the judgment/order text.
Tobacco excise: government exempts specified tobacco products from duty above prescribed basic rates per schedule.
Exempts specified Chapter 24 tobacco and related products from excise duty to the extent duty exceeds the stated basic rates by setting a rate ceiling for each listed tariff heading and description (expressed as per-thousand amounts, percentage rates, or nil). The table enumerates cigarettes, tobacco preparations, chewing tobacco, snuff, extracts and other categories with corresponding maximum excise rates, and the instrument notes later supersession by a subsequent notification.
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