Effective rates of duty for cigarettes - 34/87 - Central Excise - Tariff

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Effective rates of duty for cigarettes

Notification No. 34/87-C.E.

Dated 1-3-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 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 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 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 2 : 1 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
(1)			(2)
CIGARETTES (BEING CIGARETTES PACKED IN APPROVED PACKAGES) -
I.	Cigarettes, other than filter cigarettes, of length not exceeding 70 milli metres		One hundred and fifty rupees per one thousand cigarettes
II.	Filter cigarettes of length (including the length of the filter, the length of the filter being 11 milli metres or its actual length, whichever is more) -
	(a)	Not exceeding 70 milli metres	Two hundred rupees per one thousand cigarettes
	(b)	exceeding 70 milli metres but not exceeding 75 milli metres	Three hundred rupees per one thousand cigarettes
	(c)	exceeding 75 milli metres but not exceeding 85 milli metres	Four hundred rupees per one thousand cigarettes
	(d)	exceeding 85 milli metres but not exceeding 100 milli metres	Six hundred rupees per one thousand cigarettes

Explanation. - For the purposes of this notification, -

(1) "cigarettes packed in approved packages" means cigarettes which are packed for retail sale, in packages which -

(a) contain 10 or 20 cigarettes;

(b) bear a declaration specifying the length of the cigarettes; and

(c) have surface designs approved by the Director (Audit) in the Directorate of Inspection and Audit (Customs and Central Excise) :

Provided that -

(a) the said Director (Audit) shall not refuse to approve any surface design for the purposes of this notification unless he is satisfied after making such enquiry as he deems necessary and after giving a reasonable opportunity to the person making the application for such approval to represent his case, that such surface design is deceptively similar to any other surface design approved under this notification;

(b) the approval given for any surface design under this notification shall be subject to the condition that package with such surface design shall not at any time be used for packaging of cigarettes bearing declarations of different lengths, and upon the breach of the said condition, such approval shall cease to be operative except as respects things done or omitted to be done before such cesser of operation;

(2) "design" includes elements such as colour, typograph, illustration and any lay out or combination in any form, style or manner of any of these elements, whether with or without any other elements, and also includes the declaration relating to the length of the cigarettes;

(3) "surface design", in relation any package, means the design on the surface of the package visible to a person seeing the package;

(4) a surface design shall be deemed to be deceptively similar to another surface design if it so nearly resembles that other surface design as to be likely to deceive or cause confusion :

Provided further that a manufacturer may, pending approval of the surface design on the cigarette package by the said Director (Audit), affect clearances of cigarettes at the rates specified in this notification, subject to the condition that such approval is obtained on or before the 31st day of March, 1987 and in the event of failure to obtain such approval before the said date, the manufacturer shall pay, on demand, the amount of difference between the duty otherwise leviable and the duty leviable under this notification.

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