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TMI BlogCentral Excise - Notification No. 201/85-C.E., dated 2-9-1985 as amended - Applicability of effective rates - Clarification regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Notification No. 201/85-C.E., dated 2-9-1985 as amended - Applicability of effective rates - Clarification regarding. Attention is invited to Notification No. 201/85-C.E., dated 2-9-1985, as amended (since rescinded), which prescribed concessional rates of duties of cigarettes (being cigarett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IV to this notification defined 'sale price' in relation to a package of cigarettes as the maximum price (exclusive of local taxes only) at which such package may be sold in accordance with the declaration made, in print, on such package. In other words, by virtue of this notification, the effective rates of duty on cigarettes were based on the 'maximum declared printed sale price' (exclusive of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot found to be bona fide then whether the duty in such cases would be levied at the rate as prescribed in the said notification corresponding to the price at which the cigarettes were actually sold or at tariff rates. 8. The issue was twice referred to the Ministry of Law for their considered opinions. On both the occasions, they opined that, in the case of the nature referred to at para 7, it wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Demands already raised in this regard should be suitably revised. Adequate care should be taken to ensure that the demands are not time-barred. In this respect, the provisions of Section 11A of Central Excises and Salt Act, 1944 for raising demands within a period of five years should be judiciously made use of. All such demands should be kept pending till further orders from the Board. X X X X Extracts X X X X X X X X Extracts X X X X
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