Excise duty concession withdrawal for cigarettes under Chapter 24 removes those goods from previously notified concession scope. Amendments to Notification No. 32/99-Central Excise and Notification No. 33/99-Central Excise revise their operative descriptions to expressly exclude cigarettes falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985, thereby withdrawing excise duty concessions for cigarettes while leaving other specified concessions intact.
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.
Excise duty concession withdrawal for cigarettes under Chapter 24 removes those goods from previously notified concession scope.
Amendments to Notification No. 32/99-Central Excise and Notification No. 33/99-Central Excise revise their operative descriptions to expressly exclude cigarettes falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985, thereby withdrawing excise duty concessions for cigarettes while leaving other specified concessions intact.
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