Exemption from Additional Duty of Excise levible under section 85 of the Finance Act, 2005 - 006/2005 - Central Excise - Tariff

Contents

Superseded vide Not. 18/2017 - Dated 1-7-2017

Notification - Central Excise - CE

Exemption from Additional Duty of Excise levible under section 85 of the Finance Act, 2005

Notification No. 06/2005-CE

Dated 01/03/2005

G.S.R. 126(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 85 of Finance Act, 2005 (18 of 2005 )], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table below, falling within heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) and specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise leviable under ²[sub-section (1) of section 85 of the said Finance Act], as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

Table

S. No.	heading or sub-heading or tariff item	Description of goods	Rate of additional duty of excise
(1)	(2)	(3)	(4)
³[1.	21069020	Pan masala (not containing tobacco)	¹⁴ [ 9 % ]]
⁹[***]
2.	2401	Un-manufactured tobacco and tobacco refuse, bearing a brand name	¹⁵[ 8.3 % ]
3.	2401	Un-manufactured tobacco and tobacco refuse, not bearing brand name	Nil
4.	24021010	Cigars and cheroots of tobacco	⁴[1.6% or ₹ 246 per thousand whichever is higher]
⁷[4A.	2402 10 10	Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding ₹ 3 Explanation 1: For the purposes of this exemption, "hand-rolled cheroot" means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat. Explanation 2- For the purpose of this entry, "Retail sale price" shall have the same meaning as given in Explanation 1 to S.No. 18A	1.6%]
5.	24021020	Cigarillos of tobacco	⁵[1.6% or ₹ 246 per thousand whichever is higher]
⁶[6.	Omitted]
7.	¹⁰[2403 11 10]	Hookah or gudaku tobacco, bearing a brand name	6.0%
8.	¹¹[2403 11 10]	Hookah or gudaku tobacco, not bearing a brand name	Nil
9.	¹²[2403 19 90]	Other smoking tobacco, bearing a brand name	6.0%
10.	¹³[2403 19 90]	Other smoking tobacco, not bearing a brand name	Nil
11.	24039100	"Homogenised" or "reconstituted" tobacco, bearing a brand name	6.0%
12.	24039100	"Homogenised" or "reconstituted" tobacco, not bearing a brand name	Nil
¹⁶[13.	***		]
14.	24039920	Preparations containing chewing tobacco	6.0%
^15.	¹⁶[***		]
16.	24039940	Snuff	6.0%
17.	24039950	Preparations containing snuff	6.0%
18.	24039960	Tobacco extracts and essence, bearing a brand name	6.0%
19.	24039960	Tobacco extracts and essence, not bearing a brand name	Nil
¹⁶[20.	***		]
21.	24039990	All goods, bearing a brand name ¹⁷[ (other than pan masala containing tobacco ‘gutkha’) ]	6.0%
22.	24039990	All goods, not bearing a brand name (other than pan masala containing tobacco)	Nil

Explanation.- For the purposes of this notification, 'brand name or trade name' means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person

[F. No. 334/1 /2005-TRU]

(V. Sivasubramanian)

Deputy Secretary to the Government of India

****************************

Notes :

1. For the portion beginning with the words, brackets and figures "sub-clause (3) of clause 85" and ending with the words "the force of law", the words, brackets and figures "sub-section (3) of section 85 of Finance Act, 2005 (18 of 2005 )" has been substituted vide Notification No. 22/2005 dated 13/5/2005

2. For the words, brackets and figures "sub-clause (1) of clause 85 of the said Finance Bill, 2005", the words, brackets and figures "sub-section (1) of section 85 of the said Finance Act" has been substituted vide Notification No. 22/2005 dated 13/5/2005

3. Has been substituted vide Notification No. 9/2007 dated 1/3/2007

4. Substituted vide notification no. 8/2010 CE dated 27/2/2010, before it was read as, "1.6%"

5. Substituted vide notification no. 8/2010 CE dated 27/2/2010, before it was read as, "1.6%"

6. Omitted vide notification no. 8/2010 CE dated 27/2/2010, before it was read as,

"6.

24029090

Other

1.6%"`

7. In the said notification, in the Table, after S.No. 4 and the entries relating thereto, the S. No. 4A and entries inserted, by Notification No. 23/2010-Central Excise, dated, 29.04.2010.

8. Inserted vide Not. 09/2015 - Dated 1-3-2015

9. Omitted vide Not. 29/2015 - Dated 22-5-2015, before it was read as,

⁸[1A