Excise duty cap on low value cigarette lighters limits payable duty; excess duty is exempted for qualifying items. Exempts cigarette lighters under Heading No. 96.13 whose per piece value does not exceed the notified limit from so much of the excise duty leviable as is in excess of the fixed duty per lighter, thereby capping basic excise liability on qualifying lighters at that fixed amount; 'value' means the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act.
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 cap on low value cigarette lighters limits payable duty; excess duty is exempted for qualifying items.
Exempts cigarette lighters under Heading No. 96.13 whose per piece value does not exceed the notified limit from so much of the excise duty leviable as is in excess of the fixed duty per lighter, thereby capping basic excise liability on qualifying lighters at that fixed amount; "value" means the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act.
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