Excise duty exemption for specified tobacco products: cigars, cigarillos and hookah tobacco relieved from central excise liability. The Central Government, invoking powers under the Central Excise Rules and the Additional Duties of Excise Act, exempts the whole of excise duty and additional duties on goods under specified Tariff sub headings: cigars and cheroots, cigarillos, and hookah tobacco, thereby relieving those listed tobacco products from excise liability under the cited statutory framework.
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 duty exemption for specified tobacco products: cigars, cigarillos and hookah tobacco relieved from central excise liability.
The Central Government, invoking powers under the Central Excise Rules and the Additional Duties of Excise Act, exempts the whole of excise duty and additional duties on goods under specified Tariff sub headings: cigars and cheroots, cigarillos, and hookah tobacco, thereby relieving those listed tobacco products from excise liability under the cited statutory framework.
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