Excise exemption for specified cigarettes limits duty to prescribed rates and apportions liability between basic and additional duties. Notification exempts cigarettes under tariff sub heading 2403.11 from excise and additional duty to the extent that duty does not exceed prescribed per thousand rates, distinguishes non filter and filter cigarettes by length bands with specified rates, and requires apportionment of the duty levied within those limits between the basic schedule levy and the additional duty in a 65:35 ratio.
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 cigarettes limits duty to prescribed rates and apportions liability between basic and additional duties.
Notification exempts cigarettes under tariff sub heading 2403.11 from excise and additional duty to the extent that duty does not exceed prescribed per thousand rates, distinguishes non filter and filter cigarettes by length bands with specified rates, and requires apportionment of the duty levied within those limits between the basic schedule levy and the additional duty in a 65:35 ratio.
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