Notification No. 16/1998-CE (NT)-Tariff alue of Pan masala.

Notification No. 16/1998-CE (NT) Dated 02/06/1998

Tariff Value of Pan masala.-In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 5/97-Central Excise (N.T.), dated the 1st March, 1997, the Central Government, hereby fixes tariff value in respect of the goods, specified in column (1) of the Table hereto annexed, and falling under sub-heading No. 2106.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), equivalent to the amount specified in the corresponding entry in column (2) of the said Table.

TABLE

Description of goods	Amount
(1)	(2)
Pan masala, in retail packages -
(i) containing not exceeding two grams per pack	Re. 1.00 per unit pack
(ii) containing more than 2 grams but not exceeding 4 grams per pack	Rs. 2.00 per unit pack
(iii) containing more than 4 grams but less than 10 grams per pack	Rs. 6.00 per unit pack

Explanation. - For the purposes of this notification , “retail package” means a package containing pan masala which is produced, distributed, displayed, delivered or stored for sale through retail sales agencies or other instrumentalities for consumption by an individual or a group of individuals.

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