Tariff value fixation for pan masala retail packages prescribes per pack valuation by weight categories under central excise. The Central Government fixes tariff values for pan masala retail packages under the excise tariff classification by specifying per unit pack valuation across defined weight bands and prescribing an incremental valuation rule for packs exceeding the upper band. A definition clarifies that 'retail package' covers packages produced, distributed, displayed, delivered or stored for sale through retail channels for consumption by individuals or groups.
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.
Tariff value fixation for pan masala retail packages prescribes per pack valuation by weight categories under central excise.
The Central Government fixes tariff values for pan masala retail packages under the excise tariff classification by specifying per unit pack valuation across defined weight bands and prescribing an incremental valuation rule for packs exceeding the upper band. A definition clarifies that "retail package" covers packages produced, distributed, displayed, delivered or stored for sale through retail channels for consumption by individuals or groups.
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