Cigarettes [Chapter 24] - 09/92 - Central Excise - Tariff

Cigarettes [Chapter 24]

Notification No. 9/92-C.E.

Dated 1-3-1992

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 21/91-Central Excises, dated the 25th July, 1991, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts cigarettes of the description specified in column (1) of the Table below and falling under sub-heading No. 2403.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the said Schedule and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) as is in excess of the amount calculated at the rates specified in the cor­responding entry in column (2) of the said Table:

Provided that the amount of duty so levied shall be apportioned in the ratio of 65:35 between the duty leviable under the said Schedule and the duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), respectively:-

TABLE

DESCRIPTION	RATE OF DUTY
	(1)	(2)
I.	Cigarettes, other than filter cigarettes, of length
	(a) not exceeding 60 millimetres	One hundred and ten rupees per one thousand cigarettes.
	(b) exceeding 60 millimetres but not exceeding 70millimetres	Two hundred and thirty rupees per one thousand cigarettes.
II.	Filter cigarettes of length (including length of the filter, the length of the filter being 11 millimetres or its actual length whichever is more).
	(a) not exceeding 70 millimetres	Three hundred rupees per one thousand cigarettes.
	(b) exceeding 70 millimetres but not exceeding 75 millimetres	Five hundred and seventy five rupees per one thousand cigarettes.
	(c) exceeding 75 millimetres but not exceeding 85 millimetres	Seven hundred and seventy five rupees per one thousand cigarettes.