Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Enhancement in rate of duty on Cigarette - the tariff rate of ...

Central Excise

August 5, 2014

Enhancement in rate of duty on Cigarette - the tariff rate of duty on cigarettes levied vide amendments in the Finance Act, 2012, shall be applicable from the date of enactment of the said Finance Act, i.e. 28.5.2012 and not from 17.3.2012 - AT

View Source

 


 

You may also like:

  1. Effective date of enhancement of duty - As the levy of excise duty on cigarette at enhanced rates, as contemplated in the amendments moved on 08.05.2012, is concerned,...

  2. Denial of remission claim on goods lost (stolen) - Cigarettes - clandestine removal - The appellant is liable to pay duty only for the proportionate goods finally lost...

  3. Levy of GST - Supply of extra packs of Cigarettes without recovering any additional cost from the Distributors - the extra packs of Cigarettes will not be leviable to GST.

  4. Increase in the Compensation Cess rate on cigarettes to make the total tax incidence on cigarettes in GST regime at par with the total tax incidence in pre-GST regime

  5. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

  6. AMENDMENT TO SEVENTH SCHEDULE TO THE FINANCE ACT, 2001 - Cigarettes now will be more costly - as increase in custom duty (NCCD) on cigarettes of 16%.

  7. Levy of customs duty on import of wheat - rate of duty increased from 20% to 30%

  8. Levy of duty - paper waste and aluminium waste generated during the making and packing of cigarettes classified under CETH 4702.90 and CETA 7602.90 respectively -...

  9. Manufactured Goods cleared to duty free shop at airport claiming benefit of exemption - cigarettes - cigarettes were consigned directly to duty free shop, which was a...

  10. Amendment in Import and Export Policy of electronic cigarettes

  11. Import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling)...

  12. The Government issued notification to raise the basic rate of import duty for two specific categories of goods: (i) X-ray tubes, classified under tariff item 9022 30 00....

  13. Smuggling - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the...

  14. Clandestine Removal - Cigarettes - unaccounted stock - In absence of any linkage of the factory of appellants with the alleged Railway Receipts or third party private...

  15. Absolute Confiscation - Penalty - Smuggled Cigarettes - There is no dispute that the cigarettes were found concealed under the consignment of aluminum scrap therefore,...

 

Quick Updates:Latest Updates