Pan Masala - Fixation of tariff value - 05/97 - Central Excise - Non Tariff

Pan Masala - Fixation of tariff value

Notification No. 5/97-C.E. (N.T.)

Dated 1-3-1997

In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944), the Central Government, hereby fixes tariff values in respect of the goods specified in the column (1) of the Table hereto annexed and falling under sub-heading No. 2106.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), equivalent to the amount as specified in the corresponding entry in column (2) of the said Table.

TABLE

Description of goods	Amount
(1)	(2)
Pan masala, in retail packages -
(i) containing not exceeding 2 grams per pack	Re. 0.80 per unit pack
(ii) containing more than 2 grams but not exceeding 4 grams per pack	Rs. 1.70 per unit pack
(iii) containing more than 4 grams but not exceeding 10 grams per pack	Rs. 5.00 per unit pack
(iv) containing more than 10 grams	Rs. 5.00 plus Rs. 3.00 per additional 10 grams or part thereof, per unit pack

Explanation. - 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.