Excise exemption for specified pan masala retail packs limits duty to that based on half the declared maximum retail price. Exemption limits excise duty on specified pan masala retail packages by exempting duty in excess of that calculated on value equal to fifty per cent of the declared maximum retail price. Eligibility is confined to packs within prescribed weight bands (up to two grams; more than two up to four grams) subject to corresponding maximum retail price caps, with 'maximum retail price' as defined in the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.
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.
Excise exemption for specified pan masala retail packs limits duty to that based on half the declared maximum retail price.
Exemption limits excise duty on specified pan masala retail packages by exempting duty in excess of that calculated on value equal to fifty per cent of the declared maximum retail price. Eligibility is confined to packs within prescribed weight bands (up to two grams; more than two up to four grams) subject to corresponding maximum retail price caps, with "maximum retail price" as defined in the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.
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