Additional duty exemption on specified tobacco products limits excise duty to prescribed nil rates for listed products under conditions. The notification conditionally exempts specified Chapter 24 tobacco products from additional excise duty in excess of the Table's effective rates. Listed items-non brand machine free biris within prescribed clearance limits, non brand chewing tobacco preparations, and hookah/gudaku tobacco-are assigned a nil rate of duty subject to the Table's conditions, with Condition No. 1 becoming operative from a stated date. The measure operates as a capped excise liability for those goods, and the notification records subsequent amendments and a later rescission.
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Provisions expressly mentioned in the judgment/order text.
Additional duty exemption on specified tobacco products limits excise duty to prescribed nil rates for listed products under conditions.
The notification conditionally exempts specified Chapter 24 tobacco products from additional excise duty in excess of the Table's effective rates. Listed items-non brand machine free biris within prescribed clearance limits, non brand chewing tobacco preparations, and hookah/gudaku tobacco-are assigned a nil rate of duty subject to the Table's conditions, with Condition No. 1 becoming operative from a stated date. The measure operates as a capped excise liability for those goods, and the notification records subsequent amendments and a later rescission.
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