Seeks to exempt Pan Masala falling under heading No. 21.06 produced by units availing exemption under NTF. NO. 32/99 or 33/99-CE, from the whole of National Calamity Contingent Duty - 027/2001 - Central Excise - Tariff

Seeks to exempt Pan Masala falling under heading No. 21.06 produced by units availing exemption under NTF. NO. 32/99 or 33/99-CE, from the whole of National Calamity Contingent Duty

Supersedes Notification No. 13/2001-CE

Dated the 1st March, 2001

Notification No. 27/2001-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. 13/2001-CE,dated the 1st March, 2001, published in the Gazette of India, Extraordinary, vide number G.S.R.138(E) dated the 1st March, 2001, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts 'Pan Masala' falling under ²[tariff item 2106 90 20] of the first Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and cleared under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99-Central Excise [G.S.R. 508(E), or No. 33/99-Central Excise [G.S.R. 509(E), both dated 8th July, 1999, as the case may be, from so much of the National Calamity Contingent duty leviable thereon under sub-section (1) of section 136 of the said Finance Act as is equivalent to the ¹[amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001]

2. This exemption shall be given effect to in the same manner as the exemption contained in either of the said notifications under which the goods are cleared.

 

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Notes :

1. For the words, figures and letter "amount of duty paid by the manufacturer of goods from the account current maintained under rule 9 read with rule 173G of the Central Excise Rules, 1944", the words, letters and figures "amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001" has been substituted vide Notification No. 35/2001 dated 29/6/2001

2. For the word, letters and figures "heading No.21.06", the words and figures "tariff item 21069020" has been substituted vide Notification No. 20/2006 dated 1/3/2006