Is NCCD leviable on tobacco products from 1st July, 2017? What will be the method of valuation for levy of NCCD?
- NCCD shall continue to be levied on tobacco and tobacco products at the rates as applicable prior to 1st July, 2017
- Since NCCD is a duty of excise, the valuation for the purposes of charging NCCD shall be as per the Central Excise Law read with the Valuation Rules under Central Excise Law.
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