NCCD exemption for specified unbranded tobacco products permits limited first clearances and exempts hookah tobacco and certain biris. The notification exempts specified excisable goods from the whole of the National Calamity Contingent Duty under the Finance Act, identifying tariff entries and imposing conditions for eligibility. It covers unbranded hand-manufactured biris limited to first clearances by or on behalf of the manufacturer within an annual clearance ceiling, chewing tobacco and preparations without a brand name which are exempt under a separate notification, and tobacco for smoking through hookah or chilam (hookah/gudaku). The instrument supersedes an earlier notification and is subject to later amendments affecting tariff 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.
NCCD exemption for specified unbranded tobacco products permits limited first clearances and exempts hookah tobacco and certain biris.
The notification exempts specified excisable goods from the whole of the National Calamity Contingent Duty under the Finance Act, identifying tariff entries and imposing conditions for eligibility. It covers unbranded hand-manufactured biris limited to first clearances by or on behalf of the manufacturer within an annual clearance ceiling, chewing tobacco and preparations without a brand name which are exempt under a separate notification, and tobacco for smoking through hookah or chilam (hookah/gudaku). The instrument supersedes an earlier notification and is subject to later amendments affecting tariff classifications.
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