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Effective Rates of Duty on Cigarettes - 21/91 - Central Excise - Tariff |
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Effective Rates of Duty on Cigarettes Notification No. 21/91-C.E. Dated 25-7-1991 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. 14/90-Central Excises, dated the 20th March, 1990, 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
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