Additional duty exemption for hookah tobacco exempts hookah or chilam tobacco from additional excise duty under the tariff schedule. The Central Government amended Notification No.9/96-Central Excise to insert a specific tariff entry classifying tobacco used for smoking through hookah or chilam (commonly called hookah tobacco or gudaku) and prescribing a Nil rate for the additional duty of excise, thereby exempting that category from the additional excise duty under the governing Acts.
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Provisions expressly mentioned in the judgment/order text.
Additional duty exemption for hookah tobacco exempts hookah or chilam tobacco from additional excise duty under the tariff schedule.
The Central Government amended Notification No.9/96-Central Excise to insert a specific tariff entry classifying tobacco used for smoking through hookah or chilam (commonly called hookah tobacco or gudaku) and prescribing a Nil rate for the additional duty of excise, thereby exempting that category from the additional excise duty under the governing Acts.
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