This Notification has been rescinded vide Notification No. 26/2010-CE Dated 10/5/2010
Notification No. 18/2010-CE Dated 27/2/2010
Exemption to filter cigarettes.-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), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First schedule to the Central Excise Tariff Act, 1985 (5 of 1986) ( hereinafter referred to as the Central Excise Tariff Act), as are given in the corresponding entry in column (2) of the said table, from so much of the duty of excise specified thereon under the First schedule to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the Table aforesaid.
Table
|
S.No. |
Chapter or heading or sub-heading or tariff item of the First Schedule |
Description of excisable goods |
Rate of duty |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
2402 20 |
Other than filter cigarettes of length not exceeding 60 millimetres |
Rs 509 per thousand |
|
2. |
2402 20 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 60 millimetres |
Rs. 509 per thousand |
F.No. 334/1/2010-TRU
(Prashant Kumar)
Under Secretary to the Government of India