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TMI BlogExemption from Additional Duty of Excise levible under section 85 of the Finance Act, 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 [1.6% or ₹ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 endin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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