Effective rates of duty on chewing tobacco and snuff - 32/87 - Central Excise - Tariff

Effective rates of duty on chewing tobacco and snuff

Notification No. 32/87-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 chewing tobacco and snuff, falling under sub-heading Nos. 2404.41 and 2404.50 respectively of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duties 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 rate of 25 per cent ad valorem.

Provided that the amount of duty so levied shall be apportioned in the ratio of 75:25 between the duty leviable under the said Schedule and the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), respectively.