Notification No. 20/2005-C.E.-Amendments in the First Schedule and the Second Schedule to the said Central Excise Tariff Act

This Notification Rescinded Vide Notification No. 9/2017-C.E. Dated 30/06/2017

Notification No. 20/2005-C.E. Dated 13/5/2005

Amendments in the First Schedule and the Second Schedule to the said Central Excise Tariff Act-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 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) (hereinafter referred to as the said Act) 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 and falling within the chapter or heading or sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as specified in column (2) of the said Table, from so much of the additional duties of excise leviable under the said 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.	Chapter or heading or sub-heading or tariff item	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
1.	1701	Sugar (other than Khandsari sugar), required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955)	Rs.21/- per quintal
2.	1701	Cane jaggery	Nil
3.	2401	Un-manufactured tobacco or tobacco refuse, other than bearing a brand name	Nil
4.	¹[2403 11 10] ^Old[2403 10 10]	Hookah or gudaku tobacco, other than bearing a brand name	Nil
5.	¹[2403 11 90 or 2403 19 90] ^Old[2403 10 90]	Other goods, other than bearing brand name	Nil
6.	2403 99 90	All goods other than bearing a brand name (other than pan masala containing tobacco)	Nil

Explanation.- For the purposes of S.Nos. 3, 4,5 and 6 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 some person using such name or mark with or without any indication of the identity of that person.

(V. Sivasubramanian)
Deputy Secretary to the Government of India

[F. No.4/3/2004–CX.1 (pt.V)]

1. Substituted vide Notification No. 42/2011-CE Dated 30/12/2011

as amended/corrected by [Corrigendum F.No. 4/3/2004-CX.a(pt V) dt 18-5-2005 and notification No. 42/2011-Ce Dt. 30/12/2011.]