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Notification No-06/2005-CE dated 01.03.2005
Exempts specified goods from additional duty of excise leviable in excess of the amount calculated at the rate specified
 

G.S.R. (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-clause (3) of clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, 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 sub-clause (1) of clause 85 of the said Finance Bill, 2005, 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)
1. 21069020 Pan masala (not containing tobacco) 5.5%
2. 2401 Un-manufactured tobacco and tobacco refuse, bearing a brand name 4.2%
3. 2401 Un-manufactured tobacco and tobacco refuse, not bearing brand name Nil
4. 24021010 Cigars and cheroots of tobacco 1.6%
5. 24021020 Cigarillos of tobacco 1.6%
6. 24029090 Other 1.6%`
7. 24031010 Hookah or gudaku tobacco, bearing a brand name 6.0%
8. 24031010 Hookah or gudaku tobacco, not bearing a brand name Nil
9. 24031090 Other smoking tobacco, bearing a brand name 6.0%
10. 24031090 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
13. 24039910 Chewing tobacco 6.0%
14. 24039920 Preparations containing chewing tobacco 6.0%
15. 24039930 Jarda Scented tobacco 6.0%
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
20. 24039990 Pan masala containing tobacco ‘gutkha’ 6.0%
21. 24039990 All goods, bearing a brand name 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