Excise duty cap on specified cigarette categories fixes effective duties and apportions levy between basic and additional excise. Exempts cigarettes under sub heading 2403.11 from excise duty to the extent duties exceed amounts calculated at the effective rates specified in the Table; distinguishes non filter and filter cigarettes by length and prescribes per thousand rates for each category. The notification is issued under section 5A of the Central Excises and Salt Act, 1944 and the Additional Duties of Excise (Goods of Special Importance) Act, 1957, supersedes an earlier notification, and mandates that levied duty be apportioned between the schedule levy and the additional duty in the ratio 68:32.
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Provisions expressly mentioned in the judgment/order text.
Excise duty cap on specified cigarette categories fixes effective duties and apportions levy between basic and additional excise.
Exempts cigarettes under sub heading 2403.11 from excise duty to the extent duties exceed amounts calculated at the effective rates specified in the Table; distinguishes non filter and filter cigarettes by length and prescribes per thousand rates for each category. The notification is issued under section 5A of the Central Excises and Salt Act, 1944 and the Additional Duties of Excise (Goods of Special Importance) Act, 1957, supersedes an earlier notification, and mandates that levied duty be apportioned between the schedule levy and the additional duty in the ratio 68:32.
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