Notification No. 6/2005-C.E.-Govt. has specified 8-digit Central Excise Tariff which will be effective from 28-2-2005

This Notification Superseded Vide Notification No.18/2017-CE Dated 01/07/2017

Notification No. 6/2005-C.E. Dated 1/3/2005

Govt. has specified 8-digit Central Excise Tariff which will be effective from 28-2-2005- 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-section (3) of section 85 of Finance Act, 2005 (18 of 2005 ), 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-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	Rate of additional duty of excise
(1)	(2)	(3)	(4)
1.	21069020	Pan masala (not containing tobacco)	⁸[9%] ^Old¹[6%] old[5.5%]
⁶[⁵[1A	2202 10	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	Nil]]
2.	2401	Un-manufactured tobacco and tobacco refuse, bearing a brand name	⁸[8.3 %] ^Old[4.2%]
3.	2401	Un-manufactured tobacco and tobacco refuse, not bearing brand name	Nil
4.	24021010	Cigars and cheroots of tobacco	²[1.6% or Rs 246 per thousand whichever is higher] ^Old[1.6%]
⁴[4A	2402 10 10	Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding Rs. 3 Explanation 1: For the purposes of this exemption, “hand-rolled cheroot” means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat. Explanation 2- For the purpose of this entry, “ Retail sale price” shall have the same meaning as given in Explanation 1 to S.No. 18A.	1.6%]
5.	24021020	Cigarillos of tobacco	²[1.6% or Rs 246 per thousand whichever is higher] ^Old[1.6%]
^3Omitted[6.]	24029090	Other	1.6%`
7.	⁷[2403 11 10] ^OLD[24031010]	Hookah or gudaku tobacco, bearing a brand name	6.0%
8.	⁷[2403 11 10] ^OLD[24031010]	Hookah or gudaku tobacco, not bearing a brand name	Nil
9.	⁷[2403 19 90] ^OLD[24031090]	Other smoking tobacco, bearing a brand name	6.0%
10.	⁷[2403 19 90] ^OLD[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
^Omitted[13.	24039910	Chewing tobacco	6.0%]
14.	24039920	Preparations containing chewing tobacco	6.0%
^Omitted[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
^Omitted[20.	24039990	Pan masala containing tobacco ‘gutkha’	6.0%]
21.	24039990	All goods, bearing a brand name ⁸[(other than pan masala containing tobacco gutkha)]	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.

1. Change vide Notification No. 9/2007-CE Dated 1/3/2007

2. Substituted vide Notification No. 8/2010-CE Dated 27/2/2010

3. Omitted vide Notification No. 8/2010-CE Dated 27/2/2010

4. Inserted vide Notification No. 23/2010-CE Dated 29/04/2010

5 Inserted vide Notification No. 9/2015-Central Excise Dated 01/03/2015

6 Omitted vide Notification No. 29/2015-CE Dated 22/5/2015

7 Substituted Vide Notification No. 18/2016-Central Excise Dated 01/03/2016

8 Substituted/Inserted/Omitted vide Notification No. 3 /2017-Central Excise Dated 02/02/2017

as amended by [Notification No. 22/2005-CE dt 13-5-2005, Notification No. 9/2007-CE dt. 1/3/2007 and 8/2010-CE dt. 27/2/2010 and 23/2010-CE Dt. 29/04/2010.]