Exemption to Specified goods from National Calamity Contingent Duty - 026/2001 - Central Excise - Tariff

Exemption to Specified goods from National Calamity Contingent Duty 

Notification No. 26/2001-C.E

Dated 11-5-2001            

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 136 of the Finance Act, 2001 (14 of 2001) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 5/2001-Central Excise, dated the 1st March, 2001, published in the Gazette of India, Extraordinary, vide number G.S.R. 130 (E), dated the 1st March, 2001, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling under heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the said Table from the whole of the National Calamity Contingent duty leviable thereon under sub-section (1) of section 136 of the said Finance Act :-

Table

S.No.	Heading No. or sub-heading No.	Description of goods
(1)	(2)	(3)
1.	3[Deleted]
2.	2[2403 19 21]	Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in Note 1 of Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories up to a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year
3	2[2403 99]	Chewing tobacco and preparations containing chewing tobacco, other than those bearing a brand name, which are exempt from the whole of duty of excise vide notification no. 1[8/2003 - CE, dated the 1st March 2003]
4.	2[2403 11 10]	Tobacco used for smoking through "hookah" or "chilam", commonly known as "hookah" tobacco or "gudaku".

 

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Notes :

 As amended by notifications No. 11/2002-C.E.,dated 1-3-2002; No. 24/2002-C.E., dated 28-3-2002 and  

1. With effect from the 1st day of April, 2003, for the figures, words and letters "8/2002-Central Excise, dated the 1st March, 2002", the figures, words and letters "8/2003-Central Excise, dated the 1st March, 2003," has been substituted vide Notification No. 16/2003 dated 1/3/2003

2. Has been substituted vide Notification No. 20/2006 dated 1-3-2006 Further Substituted vide S. No.02 & 04 Notification No. 44/2011-CE, dated 30/12/2011 before it was read as:- “2403 10 31” & “2403 10 10”

3. Has been Omitted vide Notification No. 28/2006 CE dated 25-4-2006 before it was read as,

2106

All goods containing not more than ten per cent. betel nut by weight and not containing tobacco in any proportion : Provided that - (a) no other goods falling under heading No. 2[21.06] are manufactured in the same factory; and (b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06.