CHAPTER-6  surcharge 

66. Health Promotion surcharge

(i) Tobacco imported and produced in respect of price based on the types of products in the health development of the surcharge shall be imposed at the rate of 1%. 

(ii) Customs Act, 1969 (IV of 1969) and any rule made thereunder import duty (Customs duty) the time and manner that is imposed on all tobacco products imported into the country at the same time and in the manner of sub-section (1), the surcharge shall be recoverable.

(3) Value Added Tax Act, 1991 (No. X of 1991) and any rule made thereunder value added tax that was imposed at the same time and in the manner and method of tobacco products produced in the sub - section (1) and shall be recoverable under the surcharge.

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