Additional duties exemption for specified sugar and tobacco products limits extra excise liability for non branded goods. The Central Government exempts specified tariff items from additional duties of excise in excess of prescribed rates, capping excess liability for listed goods: sugar required to be sold by the Government at the stated capped rate; cane jaggery nil; unmanufactured tobacco or tobacco refuse not bearing a brand name nil; hookah/gudaku tobacco not bearing a brand name nil; and other listed tobacco goods not bearing a brand name nil. The notification defines 'brand name' for these entries and records corrigenda and tariff substitutions; it was subsequently rescinded by a later notification.
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.
Additional duties exemption for specified sugar and tobacco products limits extra excise liability for non branded goods.
The Central Government exempts specified tariff items from additional duties of excise in excess of prescribed rates, capping excess liability for listed goods: sugar required to be sold by the Government at the stated capped rate; cane jaggery nil; unmanufactured tobacco or tobacco refuse not bearing a brand name nil; hookah/gudaku tobacco not bearing a brand name nil; and other listed tobacco goods not bearing a brand name nil. The notification defines 'brand name' for these entries and records corrigenda and tariff substitutions; it was subsequently rescinded by a later notification.
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