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of <h1>Government Reduces Excise Duty on Cigarettes by Accounting for Duty Paid on Cut Tobacco, Rule 2403.11</h1> The Central Government, under the Central Excise Rules, 1944, has issued an exemption for cigarettes classified under sub-heading No. 2403.11 of the Central Excise Tariff Act, 1985. This exemption pertains to the excise duty on cigarettes, specifically reducing it by the amount of excise duty already paid on 'cut tobacco' under sub-heading No. 2404.90, which is used in cigarette production. 'Cut tobacco' is defined as processed tobacco prepared for use in machine-rolled cigarettes. This notification aims to alleviate the excise duty burden on manufacturers by considering the duty already paid on the raw material.
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