Excise duty rates for cigarettes prescribed, with duty apportioned between basic excise and additional excise under statutory authority. Prescribes effective per thousand excise duty rates for cigarettes classified by filter status and length, and exempts cigarettes from excise to the extent duty exceeds the amounts calculated at those rates; requires apportionment of the duty between basic excise and additional excise under the Additional Duties of Excise Act in a specified 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 duty rates for cigarettes prescribed, with duty apportioned between basic excise and additional excise under statutory authority.
Prescribes effective per thousand excise duty rates for cigarettes classified by filter status and length, and exempts cigarettes from excise to the extent duty exceeds the amounts calculated at those rates; requires apportionment of the duty between basic excise and additional excise under the Additional Duties of Excise Act in a specified ratio.
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