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        Central Excise

        Cess on Tobacco - 2

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        Cess on tobacco imposes a statutory levy on manufactured tobacco under specified central legislation governing excise contributions. The instrument prescribes a statutory cess on 'Tobacco-manufactured' under central excise, recording a scheduled levy rate and citing the government notification implementing the Tobacco Cess Act, 1975 as the administrative basis for collection.
                          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.

                                Cess on tobacco imposes a statutory levy on manufactured tobacco under specified central legislation governing excise contributions.

                                The instrument prescribes a statutory cess on "Tobacco-manufactured" under central excise, recording a scheduled levy rate and citing the government notification implementing the Tobacco Cess Act, 1975 as the administrative basis for collection.


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