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TMI BlogEffective Rate of Duty on goods of Chapter 1 to Chapter 25X X X X Extracts X X X X X X X X Extracts X X X X ..... thereon under the First Schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions, if any, specified in the corresponding entry in column (5) of the Table aforesaid. Explanation.-For the purposes of this notification, the rates specified in column (4) of the said Table are ad valorem rates, unless otherwise specified. Table S.No...... Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 1. 0402 91 10, 0402 99 20 Condensed milk Nil - 2. 0902 Tea, including tea waste Nil - 3. [26] 1108 12 00, 1108 13 00, 11081400, or 110819 Maize Starch, Pot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 48 [**] [11] 17A. 1904 10 10, 1904 10 30, 1904 10 90, 1904 30 00 and 1904 90 00 All goods 24 [5%] - 34 [**] 18. 1905 31 00 or 1905 90 20 Biscuits 24 [4%] - [2] 18A. 1905 31 00 or 1905 90 20 Biscuits cleared in packaged form, with per kg. retail sale price equivalent not exceeding ₹ 100 Explanation 1- Retail sale price means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is sole consideration for such sale. Explanation 2- per kg. retail sale price equivalent shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form, papad and jal jeera Nil - [4] 29A. 2106 90 20 All goods 28 [10%] - [15] 29B . 2106 90 20 All goods containing not more than 15% betel nut 24 [5%] 3 41 [**] 42 [**] 43 [**] 31. 2201 10 20 or 2202 10 10 Aerated waters prepared and dispensed by vending machines Nil - 44 [**] 45 [**] 31 [32B 2402 10 10 Hand-rolled cheroots with per cheroot r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. Nil 1 42. 2106 90 99 Food preparations not cleared in sealed containers Nil - 43. 2201 90 90 Waters not cleared in sealed containers Nil - Explanation.- For the purposes of this notification, 'brand name' means a brand 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 a person using such name or mark with or without any indication of the identity of that person. ANNEXURE Condition No. Conditions 1. If the manufacturer of the food preparations produces a certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the manufacturer. I hereby declare that the information given in above is true, correct and complete in every respect. (Signature and name of the Assessee or authorized signatory) Place: Date: . [21] 3. The exemption contained herein shall be available subject to the following conditions, namely: (i) the unit availing the concessional rate shall not engage in the production, manufacture or trading of any other pan masala (with or without tobacco) in the same premises; (ii) the goods do not bear a brand name which is used for any other goods falling under Chapter heading 2106 90 20 or 2403 99 90; and (iii) the contents of the product, particularly, the percentage of betel nut be declared on the packing. [F.No.334/3/2006-TRU] (Ajay) Under Secretary to Government of India ***************************** Notes: (As amended by Notifications No.). No. 24/2006-CE, dated 16-3-2006; 25/2006-CE, dated 20-3-2006; 48/2006-CE, dated 30-12-2006; 3/2007-CE, dated 1-3-2007; 22/2007-CE, dated 3-5-2007; 33/2007-CE, dated 2-8-2007; 3/2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entry in column (4), the entry Rs.22 per thousand has been substituted:- vide Notification No. 03/2007 CE dated 1/3/2007, further, Against S.No.38, for the entry in column (4), the entry ₹ 19 per thousand has been substituted vide Notification No. 22/2007 dated 3/5/2007 10. In the Annexure, after Condition No. 1 and the entry relating thereto, the condition no. 2 has been inserted,- :- vide Notification No. 03/2007 CE dated 1/3/2007 11. Inserted vide notification no. 3/2008 CE dated 1-3-2008 12. Inserted vide notification no. 3/2008 CE dated 1-3-2008 13. Inserted vide notification no. 3/2008 CE dated 1-3-2008, as 2106 Coffee or tea pre-mixes Nil - This entry has been deleted vide notification no. 13/2009 CE dated 7/7/2009 14. Inserted vide notification no. 3/2008 CE dated 1-3-2008 15. Inserted vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27. 2106 90 30 Scented supari, where the retail sale price is declared on the package and such retail sale price,- (a) does not exceed 50 paisa per package (b) exceeds 50 paisa but does not exceed Re.1 per package. Explanation.- Retail sale price means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. Nil 24 [4%] - - 30. Entry no. 27 deleted vide Notification No. 21/2010-Central Excise, dated, 29.04.2010 before this it was read as- 27 [27A 2106 90 30 Betel nut product known as supari , other than goods sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 1-3-2011, before it was read as, 25. 2104 Soups and broths and preparations therefor Nil - 39. Omitted vide notification no. 3/2011 CE dated 1-3-2011, before it was read as, 26. 21050000 All goods Nil 40. Omitted vide notification no. 3/2011 CE dated 1-3-2011, before it was read as, 29 [27. 2106 90 30 All goods Nil -] 41. Omitted vide notification no. 3/2011 CE dated 1-3-2011, before it was read as, [5] 30. 21069099 Ready to eat packaged food ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. 1902 (except sub-heading 1902 40) All goods Nil - 49. Has been Substituted vide Notification No. 43/2011. Dated 30-12-2011, before it was read as :- 2403 10 10 50. Has been Substituted vide Notification No. 43/2011. Dated 30-12-2011, before it was read as:- 2403 10 10 51. Substituted vide Notification No. 43 /2011- CE, dated 30-12-2011 before it was read as:- 2403 10 90 52. Substituted vide Notification No. 43 /2011- CE, dated 30-12-2011 before it was read as:- 2403 10 31 53. Substituted vide Notification No. 43 /2011- CE, dated 30-12-2011 before it was read as:- 2403 10 31 54. Substituted vide Notification No. 43 /2011- CE, dated 30-12-2011 before it was read as:- 2403 10 39 55. Inserted vide Notification No. 01/2012-CE, date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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