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HomeIndirect TaxesSmall Tobacco Pouches Not Liable to MRP-Based Excise Duty: CESTAT

Small Tobacco Pouches Not Liable to MRP-Based Excise Duty: CESTAT

Indirect Taxes

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By Mariya Paliwala
Small Tobacco Pouches Not Liable to MRP-Based Excise Duty: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that small-sized pouches of “spit tobacco” weighing less than 10 grams are not liable to excise duty under the Maximum Retail Price (MRP)-based valuation mechanism prescribed under Section 4A of the Central Excise Act. The Bench of S. S. Garg (Judicial Member)…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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