Fixes tariff value in respect of the excisable goods falling under tariff item 21069020 or heading 2403 (Pan Masala)
Supersedes Notification No. 16/98 CE (NT) dated 2/6/1998
Notification No. 03/2006-CE(N.T.)
Dated 01/03/2006
G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.16/98-Central Excise (N.T.), dated the 2nd June, 1998, published in the Gazette of India, Extraordinary, vide number G.S.R.312(E), dated the 2nd June, 1998, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby fixes tariff value in respect of the excisable goods, specified in column (1) of the Table below, and falling under tariff item 2[***] or heading 2403 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), equivalent to the amount specified in the corresponding entry in column (2) of the Table aforesaid :-
3[TABLE
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Description of goods
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Amount
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(1)
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(2)
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Pan masala, containing tobacco, commonly known as gutkha, falling under heading 2403 in retail packages if retail sale price is printed on the retail pack.
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50% of the retail sale price.]
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Explanation 1.- For the purposes of this notification "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is the sole consideration for such sale.
Explanation 2. For the purposes of this notification, "retail package" means a package containing pan masala which is produced, distributed, displayed, delivered or stored for sale through retail sales agencies or other instrumentalities for consumption by an individual or a group of individuals.
[F.No.334/3/2006-TRU]
(Ajay)
Under Secretary to Government of India
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Notes:
1 In the Table, for S.No. 2 and the entries relating thereto has been substituted, namely:-vide Notification No. 15/2007 CE (NT) 1/3/2007, further these entries has been substituted vide notification no. 12/2008 CE(NT) dated 1/3/2008. Before substitution vide notification no. 12/2008, the entry was read as under:
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(2) If retail sale price is printed on the retail pack and,-
(i) goods fall under tariff item 2106 90 20
(ii) goods fall under heading 2403
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56% of the printed retail sale price
50% of the printed retail sale price
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2. Omitted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 ,before it was read as, " 2106 90 20 or "
3. Substituted vide Not. 14/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017 ,before it was read as,
"TABLE
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(1)
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(2)
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Pan masala, in retail packages,-
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If retail sale price is not printed on retail pack,-
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(i) containing not exceeding two grams per pack
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Re.1.50 per unit pack
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(ii) containing more than 2 grams but not exceeding 4 grams per pack
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Rs.3.00 per unit pack
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(iii) containing more than 4 grams but not exceeding 10 grams per pack
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Rs.3.00 +Rs.1.25 per gram or part thereof exceeding 4 grams
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If retail sale price is printed on the retailpack and,-
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(i) the goods fall under tariff item 2106 90 20 having betel nut content not exceeding 15%
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78% of the printed retail sale price
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(ii) the goods fall under tariff item 2106 90 20 other than those specified in (i) above
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56% of the printed retail sale price
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(iii) goods fall under heading 2403
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50% of the printed retail sale price]"
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