Exemption from Additional Duty of Excise levible under section 85 of the Finance Act, 2005 - Amends No. 6/2005-Central Excise, dated the 1st March, 2005 - 23/2010 - Central Excise - Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Additional duty exemption for hand-rolled cheroots with low per-cheroot retail price, establishing concessional levy and definitions. Amendment inserts entry 4A into the principal excise notification to provide concessional treatment for hand-rolled cheroots under the tariff heading specified, applicable where the per-cheroot retail sale price does not exceed a prescribed threshold. Explanation 1 defines 'hand-rolled cheroot' as a tobacco product manually rolled in an outer tobacco leaf without machinery and with both ends cut flat. Explanation 2 adopts the principal notification's definition of 'retail sale price.'
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.
Additional duty exemption for hand-rolled cheroots with low per-cheroot retail price, establishing concessional levy and definitions.
Amendment inserts entry 4A into the principal excise notification to provide concessional treatment for hand-rolled cheroots under the tariff heading specified, applicable where the per-cheroot retail sale price does not exceed a prescribed threshold. Explanation 1 defines "hand-rolled cheroot" as a tobacco product manually rolled in an outer tobacco leaf without machinery and with both ends cut flat. Explanation 2 adopts the principal notification's definition of "retail sale price."
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
