Excise exemption for specified cut tobacco limits duty to a prescribed rate; tobacco dust is exempt from duty. The notification exempts goods under sub heading 2404.90 by limiting excise duty to the amount calculated at prescribed rates in the annexed Table. The Table prescribes a capped per unit duty for cut tobacco used in manufacturing machine rolled cigarettes and grants a nil duty exemption for tobacco dust arising during conversion to cut tobacco, with a definitional clause for cut tobacco.
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 exemption for specified cut tobacco limits duty to a prescribed rate; tobacco dust is exempt from duty.
The notification exempts goods under sub heading 2404.90 by limiting excise duty to the amount calculated at prescribed rates in the annexed Table. The Table prescribes a capped per unit duty for cut tobacco used in manufacturing machine rolled cigarettes and grants a nil duty exemption for tobacco dust arising during conversion to cut tobacco, with a definitional clause for cut tobacco.
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