Notification No. 356/1986-CE Dated 24-06-1986

Exemption relating to specified tobacco.- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (2) of the Table annexed hereto and falling under sub-heading No. 2404. 90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table.
 

TABLE
 

S. No.	Description of Goods		Rate of duty
(1)	(2)		(3)
1.	Cut tobacco for use in the manufacture of machine-rolled cigarettes.		Ten paise per kilogram
2.	Dust of tobacco arising in the course of conversion of raw tobacco into cut tobacco		Nil

Explanation. - For the purpose of this notification, the expression “cut tobacco” means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent, for use in the manufacture of machine-rolled cigarettes,
 

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