Exemption from rule 174: cigars and cheroots remain outside that rule while exempt from the specified excise duty. The Central Government, under rule 174A of the Central Excise Rules, 1944, supersedes the earlier notification and exempts cigars and cheroots under heading No. 24.02 of the Central Excise Tariff Act, 1985 from the operation of rule 174, provided those cigars and cheroots remain exempt from the whole of the excise duty specified in the Tariff Schedule.
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.
Exemption from rule 174: cigars and cheroots remain outside that rule while exempt from the specified excise duty.
The Central Government, under rule 174A of the Central Excise Rules, 1944, supersedes the earlier notification and exempts cigars and cheroots under heading No. 24.02 of the Central Excise Tariff Act, 1985 from the operation of rule 174, provided those cigars and cheroots remain exempt from the whole of the excise duty specified in the Tariff Schedule.
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