Levy of excise duty on Jarda scented tobacco packaged in pouches creates excise collection obligations. Specifies Jarda scented Tobacco manufactured with packing machines and packed in pouches as notified goods subject to levy and collection of excise duty, identifies the applicable tariff classification, and declares the notification's effective date. It defines packing machine to include all types of form-fill-and-seal and profile pouch making machines and defines brand name to encompass any name or mark used to indicate a trade connection between the product and a person.
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Provisions expressly mentioned in the judgment/order text.
Levy of excise duty on Jarda scented tobacco packaged in pouches creates excise collection obligations.
Specifies Jarda scented Tobacco manufactured with packing machines and packed in pouches as notified goods subject to levy and collection of excise duty, identifies the applicable tariff classification, and declares the notification's effective date. It defines packing machine to include all types of form-fill-and-seal and profile pouch making machines and defines brand name to encompass any name or mark used to indicate a trade connection between the product and a person.
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