Exemption form NCCE (National calamity Contingent Duty) in respect of Other than filter cigarettes, of the length not exceeding 65 millimetres - 11/2012 - Central Excise - Tariff
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National calamity contingent duty cap for short non filter cigarettes limits recoverable duty; excess amounts exempted by notification. Notification caps the National Calamity Contingent Duty on specified other than filter short cigarettes by exempting that portion of the NCCD which exceeds the amount listed in the tariff table, thereby limiting duty recoverable for the tariff item; it includes a corrigendum correcting the tariff code and was subsequently rescinded.
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.
National calamity contingent duty cap for short non filter cigarettes limits recoverable duty; excess amounts exempted by notification.
Notification caps the National Calamity Contingent Duty on specified other than filter short cigarettes by exempting that portion of the NCCD which exceeds the amount listed in the tariff table, thereby limiting duty recoverable for the tariff item; it includes a corrigendum correcting the tariff code and was subsequently rescinded.
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