Effective excise rate cap for short cigarettes limits central excise liability to a prescribed per thousand duty rate. Exemption provision caps central excise liability for specified categories of cigarettes by exempting excisable goods from so much of the duty under the First Schedule as exceeds the amount calculated at the prescribed per thousand rate, differentiating between non filter and filter cigarettes and applying the cap to cigarettes of length not exceeding sixty millimetres with filter length taken into account for classification.
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.
Effective excise rate cap for short cigarettes limits central excise liability to a prescribed per thousand duty rate.
Exemption provision caps central excise liability for specified categories of cigarettes by exempting excisable goods from so much of the duty under the First Schedule as exceeds the amount calculated at the prescribed per thousand rate, differentiating between non filter and filter cigarettes and applying the cap to cigarettes of length not exceeding sixty millimetres with filter length taken into account for classification.
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