Excise exemption for cigarettes reduces duty by amount equivalent to duty already paid on cut tobacco used in manufacture. Cigarettes falling under sub-heading 2403.11 are exempt from excise duty to the extent equivalent to duty already paid on cut tobacco (sub-heading 2404.90) used in their manufacture, allowing a set-off to avoid double taxation; 'cut tobacco' means prepared or processed cut-to-size tobacco blended or moisturised for use in machine-rolled cigarette production.
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 cigarettes reduces duty by amount equivalent to duty already paid on cut tobacco used in manufacture.
Cigarettes falling under sub-heading 2403.11 are exempt from excise duty to the extent equivalent to duty already paid on cut tobacco (sub-heading 2404.90) used in their manufacture, allowing a set-off to avoid double taxation; "cut tobacco" means prepared or processed cut-to-size tobacco blended or moisturised for use in machine-rolled cigarette production.
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