NCCD will be charged on Assessable value or on duty or MRP of Tobacco products

NCCD will be charged on Assessable value or on duty or MRP of Tobacco products
Query (Issue) Started By: – ramappa Nagappa Dated:- 9-5-2018 Last Reply Date:- 16-6-2018 Goods and Services Tax – GST
Got 7 Replies
GST
whether NCCD will be charged on Assessable value or on duty or MRP of Tobacco products
Reply By KASTURI SETHI:
The Reply:
Assessable value is to be arrived at after deducting the percentage of abatement from MRP. On that value NCCD will be computed.
Reply By YAGAY and SUN:
The Reply:
Abatement rate runs from a range 50% -55% for tobacco products depending on the classification and containing the pertcentage of tobacco in particulars product.
Reply By KASTURI SETHI:
The Reply:
Section 4A of Central Excise Act is

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