Exemption to cigarettes - 355/86 - Central Excise - Tariff

Exemption to cigarettes

Notification No. 355/86-C.E.

Dated 24-6-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts cigarettes, falling under sub-heading No. 2403.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944), as is equivalent to the duty of excise leviable under the said Central Excises and Salt Act already paid on "cut tobacco" falling under sub-heading No. 2404. 90 of the said Schedule and used in the manufacture of such cigarettes.

Explanation. - For the purpose of this notification, the expression "cut tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent, for use in the manufacture of machine-rolled cigarettes.