preceding financial year IV. Anti-avoidance measure Silver medallion, silver coins, having silver CVD Nil CVD – – content not below 99.9%, 12.5% manufactured form of silver and articles of silver (a) Customs Duty” means the customs duty levied under the Note: “Basic Customs Act, 1962. (b) means the Additional Duty of Customs levied under sub-section “CVD” (1) of section 3 of the Customs Tariff Act, 1975. (c) means the Special Additional Duty of Customs levied under “SAD” (5) of section 3 of the Customs Tariff Act, 1975. (d) duty” means duty of Customs leviable on goods specified in “Export the Second Schedule to the Customs Tariff Act, 1975. EXCISE Commodity Rate of Duty From To I. Public Health A. Tobacco and Tobacco Products Cigar and cheroots 12.5% or Rs.3755 per 12.5% or Rs.4006 per thousand, whichever thousand, whichever is is higher higher Cigarillos 12.5% or Rs.3755 per 12.5% or Rs.4006 per thousand, whichever thousand, whichever is is higher higher Cigarettes of tobacco Rs.3755 per thousand Rs.4006 per thousand substitutes Cigarillos of tobacco 12.5% or Rs.3755 per 12.5% or Rs.4006 per substitutes thousand, whichever thousand, whichever is is higher higher Others of tobacco 12.5% or Rs.3755 per 12.5% or Rs.4006 per substitutes thousand, whichever thousand, whichever is is higher higher Paper rolled biris Rs.21 per thousand Rs.28 per thousand – handmade Paper rolled biris Rs.21 per thousand Rs.78 per thousand – machine made II. Incentivizing domestic value addition, in India’ ‘Make A. Renewable Energy
preceding financial year IV. Anti-avoidance measure Silver medallion, silver coins, having silver content not below 99.9%, form of silver and articles of silver CVD – Nil CVD – 12.5% Note: (a) “Basic Customs Duty” means the customs duty levied under the Customs Act, 1962. (b) “CVD” means the Additional Duty of Customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975. (c) “SAD” means the Special Additional Duty of Customs levied under (5) of section 3 of the Customs Tariff Act, 1975. (d) “Export duty” means duty of Customs leviable on goods specified in the Second Schedule to the Customs Tariff Act, 1975. EXCISE Commodity Rate of Duty From To I. Public Health A. Tobacco and Tobacco Products Cigar and cheroots 12.5% or Rs.3755 per thousand, whichever is higher 12.5% or Rs.4006 per thousand, whichever is higher Cigarillos 12.5% or Rs.3755 per thousand, whichever is higher 12.5% or Rs.4006 per thousand, whichever is higher Cigarettes of tobacco substitutes Rs.3755 per thousand Rs.4006 per thousand Cigarillos of tobacco substitutes 12.5% or Rs.3755 per thousand, whichever is higher 12.5% or Rs.4006 per thousand, whichever is higher Others of tobacco substitutes 12.5% or Rs.3755 per thousand, whichever is higher 12.5% or Rs.4006 per thousand, whichever is higher Paper rolled biris – handmade Rs.21 per thousand Rs.28 per thousand Paper rolled biris – machine made Rs.21 per thousand Rs.78 per thousand II. Incentivizing domestic value addition, ‘Make in India’ A. Renewable Energy manufactured
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