Effective duty rates for cigarettes set with packaging approval requirement and apportioned excise between statutory levies. Notification fixes per thousand effective excise rates for cigarettes by exempting duty in excess of stated rates and requires apportionment of levies between the tariff and additional excise statute in a 2:1 ratio; eligibility for these rates is conditional on cigarettes being packed in approved packages that declare length and bear a surface design approved by the Director (Audit), with provisional clearances allowed pending approval subject to a deadline and repayment if approval is not secured.
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Provisions expressly mentioned in the judgment/order text.
Effective duty rates for cigarettes set with packaging approval requirement and apportioned excise between statutory levies.
Notification fixes per thousand effective excise rates for cigarettes by exempting duty in excess of stated rates and requires apportionment of levies between the tariff and additional excise statute in a 2:1 ratio; eligibility for these rates is conditional on cigarettes being packed in approved packages that declare length and bear a surface design approved by the Director (Audit), with provisional clearances allowed pending approval subject to a deadline and repayment if approval is not secured.
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