Cigars and cheroots - 454/86 - Central Excise - Tariff

Cigars and cheroots

Notification No. 454/86-C.E.

Dated 20-11-1986

In exercise of the powers conferred by rule 174A of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India, in the Ministry of Finance, (Department of Revenue and Insurance) No. 55/76-Central Excises, dated the 16th March, 1976, the Central Government being satisfied that it is necessary and expedient in the public interest so to do, hereby exempts from the operation of rule 174 of the said rules, cigars and cheroots, falling under heading No. 24.02 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), so long as such cigars and cheroots remain exempt from the whole of the duty of excise leviable thereon which is specified in the said Schedule.