Excise duty exemption caps duty on specified cigarettes at prescribed per thousand rates with apportioned duties. The Central Government exempts cigarettes under sub heading 2403.11 from excise and additional duties to the extent these duties exceed amounts computed at prescribed per thousand rates set out in the Table. The notification mandates apportionment of the duty between the Central Excise Tariff duty and the additional duty under the Goods of Special Importance Act in a specified ratio and distinguishes duty rates by cigarette type (filter or non filter) and by length bands.
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 duty exemption caps duty on specified cigarettes at prescribed per thousand rates with apportioned duties.
The Central Government exempts cigarettes under sub heading 2403.11 from excise and additional duties to the extent these duties exceed amounts computed at prescribed per thousand rates set out in the Table. The notification mandates apportionment of the duty between the Central Excise Tariff duty and the additional duty under the Goods of Special Importance Act in a specified ratio and distinguishes duty rates by cigarette type (filter or non filter) and by length bands.
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