https://www.taxtmi.com/notifications?id=16182 Exempts cigarette lighters under Heading No. 96.13 whose per piece value does not exceed the notified limit from so much of the excise duty leviable as is in excess of the fixed duty per lighter, thereby capping basic excise liability on qualifying lighters at that fixed amount; "value" means the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act. en-us Tue, 20 Mar 1990 00:00:00 +0530 Fri, 17 Jul 2009 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=16182 Exempts cigarette lighters under Heading No. 96.13 whose per piece value does not exceed the notified limit from so much of the excise duty leviable as is in excess of the fixed duty per lighter, thereby capping basic excise liability on qualifying lighters at that fixed amount; "value" means the value as determined in accordance with the provisions of section 4 of the Central Excises and Salt Act. Notifications Central Excise Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/notifications?id=16182