Seeks to amend Notification No. 03/2025 dated 31.12.2025, to prescribe nil rate on unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale - 04/2026 - Central Excise - Tariff
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Unmanufactured tobacco without brand name and not retail-packed attracts nil duty; other unmanufactured tobacco attracts 18%. Supplies of unmanufactured tobacco or tobacco refuse that do not bear a brand name and are not packed for retail sale are subject to a nil rate; other unmanufactured tobacco is subject to an 18% duty, effected by substituting and inserting serial entries in the principal notification's tariff table.
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.
Unmanufactured tobacco without brand name and not retail-packed attracts nil duty; other unmanufactured tobacco attracts 18%.
Supplies of unmanufactured tobacco or tobacco refuse that do not bear a brand name and are not packed for retail sale are subject to a nil rate; other unmanufactured tobacco is subject to an 18% duty, effected by substituting and inserting serial entries in the principal notification's tariff table.
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