CESS ON TOBACCO - Central Excise - Cess

CESS ON TOBACCO Tobacco Board Cess under T.B. Cess Act, 1975 (26 of 1975) administered by Ministry of Commerce and Agricultural Produce Cess (A.P. Cess) under Agricultural Produce Cess Act 1940 and 1966 under Ministry of Agricultural are levied on exports of tobacco (unmanufactured tobacco only) There is no cess on exports of Tobacco Products. The details of the above Cesses are as follows: T.B. Cess: * This is collected under the Tobacco Cess Act, 1975 (No.26 of 1975). * This is collected @ 0.5% ad valorem on all tobacco which is exported. A.P. Cess: * This is collected under the Agricultural Produce Cess Act, 1940 (27 of 1940) * For levying the customs duty, Govt. (Ministry of Agriculture) notifies the tariff values for various grades of unmanufactured tobacco every year. * Customs Duty is collected @0.5% of value of tobacco exported, calculated on the basis of tariff values notified. [Tobacco Board, Ministry of Commerce, Ref. No.18 (7)/2004-Exp. dt. 18.6.2004]