Prescribing effective rates of basic excise duty and additional excise duty in lieu of sales tax for cigarettes - 14/90 - Central Excise - Tariff

Prescribing effective rates of basic excise duty and additional excise duty in lieu of sales tax for cigarettes.

Notification No. 14/90-C.E.

Dated 20-3-1990

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), 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 duly of excise leviable 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 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 rupees per one thousand cigarettes.
	(b)		exceeding 60 millimetres but not exceeding 70 millimetres		One hundred and seventy-five rupees per one thousand cigarettes.
II.		Filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its actual length, whichever is more)-
	(a)		not exceeding 70 millimetres			Two hundred and twenty-five rupees per one thousand cigarettes.
	(b)		exceeding 70 millimetres but not exceeding 75 millimetres			Four hundred rupees per one thousand cigarettes.
	(c)		exceeding 75 millimetres but not exceeding 85 millimetres			Five hundred and fifty rupees per one thousand cigarettes.
	(d)		exceeding 85 millimetres but not exceeding 100 millimetres			Seven hundred and fifty rupees per one thousand cigarettes.