Exemption from Additional Duty of Excise limits levy on specified tobacco and pan masala goods under prescribed rate-based rules. Exemption limits the additional duty of excise under the Finance Act by specifying, for listed Central Excise Tariff entries (mainly tobacco and pan masala products), the rate at which additional duty shall be calculated; the exemption applies only to the extent the duty exceeds those specified rates. The scheme differentiates goods bearing a brand name from unbranded goods, sets product specific definitions (including retail sale price and hand rolled cheroot), and the notification has been amended by subsequent notifications altering entries, rates and classifications.
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.
Exemption from Additional Duty of Excise limits levy on specified tobacco and pan masala goods under prescribed rate-based rules.
Exemption limits the additional duty of excise under the Finance Act by specifying, for listed Central Excise Tariff entries (mainly tobacco and pan masala products), the rate at which additional duty shall be calculated; the exemption applies only to the extent the duty exceeds those specified rates. The scheme differentiates goods bearing a brand name from unbranded goods, sets product specific definitions (including retail sale price and hand rolled cheroot), and the notification has been amended by subsequent notifications altering entries, rates and classifications.
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