Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017.
Additional Duty: Effective rates - on certain specified products of tobacco
Notification NO. 09/1996-CE, DT. 23/07/1996
(As amended by Notification No. 24/96-CE dated 31/7/1996 , 25/96 dated 31/8/1996, 27/96 dated 3/9/1996, 28/97 dated 7/5/1997, 11/98 dated 2/6/1998, 27/98 dated 3/9/1998, 38/98 dated 15/12/1998, 40/98 dated 17/12/1998, 3/99 dated 13/1/1999, 12/99 dated 28/2/1999, 18/99 dated 1/4/1999, 31/99 dated 10/6/1999, 43/99 dated 24/12/1999, 18/2000 dated 1/3/2000, 31/2000 dated 31/3/2000, 17/2001 dated 31/3/2001, 11/2002 dated 1/3/2002, 24/2002 dated 28/3/2002, 26/2002 dated 27/4/2002, 47/2002 6/9/2002, 16/2003 dated 1-3-2003 and 20/2006 dated 1-3-2006)
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with subsection (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), 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 and falling within the chapter or heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon under the second mentioned Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table subject to any of the conditions specified below the said Table, the condition No. of which is mentioned in the corresponding entry in column (5) of the said Table:
Provided that the condition No. 1 wherever applicable in this notification, shall come into effect on and from the 4th day of September, 1996.
TABLE
|
S.No.
|
Chapter or heading No. or sub-heading No.
|
Description
|
Rate of duty
|
Condition No.
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
1.
|
1[“2403 19 21”]
|
Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer, by whom or on whose behalf no biris are sold under a brand name (as defined in NOTE 1 to Chapter 24 of the Schedule to the Central Excise Tariff Act 1985), in respect of first clearances of such biris for home consumtion by or on behalf of such manufacturer from one or more factories upto a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year
|
Nil
|
--
|
|
1A.
|
2403 99
|
Chewing tobacco and preparations containing chewing tobacco, other than those bearing a brand name, which are exempt from the whole of the duty of excise vide Ntf. No. 8/2003-Central Excise, dated the 1st March, 2003.
|
Nil
|
|
|
1B.
|
2[“2403 11 10”]
|
Tobacco, used for smoking Through "hookah" or 'chilam', Commonly known as 'hookah' Tobacco or 'gudaku'.
|
Nil
|
--
|
|
2.
|
Omitted
|
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Notes :-
1. Has been Substituted vide Notification No. 43 /2011- Central Excise, dated 30-12-2011, before it was read as:- 2403 10 31
2. Has been Substituted vide Notification No. 43 /2011- Central Excise, dated 30-12-2011, before it was read as:- 2403 10 10
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