Exemption from Additional Duty of Excise levible under section 85 of the Finance Act, 2005 - 006/2005 - Central Excise - Tariff

Superseded vide Not. 18/2017 - Dated 1-7-2017 Notification - Central Excise - CE Exemption from Additional Duty of Excise levible under section 85 of the Finance Act, 2005 Notification No. 06/2005-CE Dated 01/03/2005 G.S.R. 126(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 85 of Finance Act, 2005 (18 of 2005 )], 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, falling within heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) and specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise leviable under 2 [sub-section (1) of section 85 of the said Finance Act], as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. Table S. No. heading or sub-heading or tariff item Description of goods Rate of additional duty of excise (1) (2) (3) (4) 3 [1. 21069020 Pan masala (not containing tobacco) 14 [ 9 % ]] 9 [***] 2. 2401 Un-manufactured tobacco and tobacco refuse, bearing a brand name 15 [ 8.3 % ] 3. 2401 Un-manufactured tobacco and tobacco refuse, not bearing brand name Nil 4. 24021010 Cigars and cheroots of tobacco 4 [1.6% or Rs. 246 per thousand whichever is higher] 7 [4A. 2402 10 10 Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding Rs. 3 Explanation 1: For the purposes of this exemption, hand-rolled cheroot means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat. Explanation 2- For the purpose of this entry, Retail sale price shall have the same meaning as given in Explanation 1 to S.No. 18A 1.6%] 5. 24021020 Cigarillos of tobacco 5 [1.6% or Rs. 246 per thousand whichever is higher] 6 [6. Omitted] 7. 10 [2403 11 10] Hookah or gudaku tobacco, bearing a brand name 6.0% 8. 11 [2403 11 10] Hookah or gudaku tobacco, not bearing a brand name Nil 9. 12 [2403 19 90] Other smoking tobacco, bearing a brand name 6.0% 10. 13 [2403 19 90] Other smoking tobacco, not bearing a brand name Nil 11. 24039100 Homogenised or reconstituted tobacco, bearing a brand name 6.0% 12. 24039100 Homogenised or reconstituted tobacco, not bearing a brand name Nil 16 [13. *** ] 14. 24039920 Preparations containing chewing tobacco 6.0% 15. 16 [*** ] 16. 24039940 Snuff 6.0% 17. 24039950 Preparations containing snuff 6.0% 18. 24039960 Tobacco extracts and essence, bearing a brand name 6.0% 19. 24039960 Tobacco extracts and essence, not bearing a brand name Nil 16 [20. *** ] 21. 24039990 All goods, bearing a brand name 17 [ (other than pan masala containing tobacco gutkha ) ] 6.0% 22. 24039990 All goods, not bearing a brand name (other than pan masala containing tobacco) Nil Explanation.- For the purposes of this notification, brand name or trade name means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person [ F. No. 334/1 /2005-TRU] (V. Sivasubramanian) Deputy Secretary to the Government of India **************************** Notes : 1. For the portion beginning with the words, brackets and figures sub-clause (3) of clause 85 and ending with the words the force of law , the words, brackets and figures sub-section (3) of section 85 of Finance Act, 2005 (18 of 2005 ) has been substituted vide Notification No. 22/2005 dated 13/5/2005 2. For the words, brackets and figures sub-clause (1) of clause 85 of the said Finance Bill, 2005 , the words, brackets and figures sub-section (1) of section 85 of the said Finance Act has been substituted vide Notification No. 22/2005 dated 13/5/2005 3. Has been substituted vide Notification No. 9/2007 dated 1/3/2007 4. Substituted vide notification no. 8/2010 CE dated 27/2/2010 , before it was read as, 1.6% 5. Substituted vide notification no. 8/2010 CE dated 27/2/2010 , before it was read as, 1.6% 6. Omitted vide notification no. 8/2010 CE dated 27/2/2010 , before it was read as, 6. 24029090 Other 1.6% ` 7. In the said notification , in the Table, after S.No. 4 and the entries relating thereto, the S. No. 4A and entries inserted, by Notification No. 23/2010-Central Excise, dated, 29.04.2010. 8. Inserted vide Not. 09/2015 - Dated 1-3-2015 9. Omitted vide Not. 29/2015 - Dated 22-5-2015 , before it was read as, 8 [1A 2202 10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured Nil] 10. Substituted vide Not. 18/2016 - Dated 1-3-2016, before it was read as, 24031010 11. Substituted vide Not. 18/2016 - Dated 1-3-2016, before it was read as, 24031010 12. Substituted vide Not. 18/2016 - Dated 1-3-2016, before it was read as, 24031090 13. Substituted vide Not. 18/2016 - Dated 1-3-2016, before it was read as, 24031090 14. Substituted Vide Not. 3/2017 - Dated 2-2-2017 , before it was read as, 6% 15. Substituted Vide Not. 3/2017 - Dated 2-2-2017 , before it was read as, 4.2% 16. Entries 13, 15 and 20 o mitted Vide Not. 3/2017 - Dated 2-2-2017 , before it was read as, 13. 24039910 Chewing tobacco 6.0% 15. 24039930 Jarda Scented tobacco 6.0% 20. 24039990 Pan masala containing tobacco gutkha 6.0% 17. Inserted Vide Not. 3/2017 - Dated 2-2-2017