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.
|
S. No. |
heading or sub-heading or tariff item |
Description of goods |
Rate of additional duty of excise |
|
(1) |
(2) |
(3) |
(4) |
|
21069020 |
Pan masala (not containing tobacco) |
1[6%] old[5.5%] |
|
|
2401 |
Un-manufactured tobacco and tobacco refuse, bearing a brand name |
4.2% |
|
|
3. |
2401 |
Un-manufactured tobacco and tobacco refuse, not bearing brand name |
Nil |
|
24021010 |
Cigars and cheroots of tobacco |
1.6% |
|
|
24021020 |
Cigarillos of tobacco |
1.6% |
|
|
24029090 |
Other |
1.6%` |
|
|
24031010 |
Hookah or gudaku tobacco, bearing a brand name |
6.0% |
|
|
8. |
24031010 |
Hookah or gudaku tobacco, not bearing a brand name |
Nil |
|
24031090 |
Other smoking tobacco, bearing a brand name |
6.0% |
|
|
10. |
24031090 |
Other smoking tobacco, not bearing a brand name |
Nil |
|
24039100 |
“Homogenised” or “reconstituted” tobacco, bearing a brand name |
6.0% |
|
|
12. |
24039100 |
“Homogenised” or “reconstituted” tobacco, not bearing a brand name |
Nil |
|
24039910 |
Chewing tobacco |
6.0% |
|
|
24039920 |
Preparations containing chewing tobacco |
6.0% |
|
|
24039930 |
Jarda Scented tobacco |
6.0% |
|
|
24039940 |
Snuff |
6.0% |
|
|
24039950 |
Preparations containing snuff |
6.0% |
|
|
24039960 |
Tobacco extracts and essence, bearing a brand name |
6.0% |
|
|
19. |
24039960 |
Tobacco extracts and essence, not bearing a brand name |
Nil |
|
24039990 |
Pan masala containing tobacco ‘gutkha’ |
6.0% |
|
|
21. |
24039990 |
All goods, bearing a brand name |
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
as amended by [Notification No. 22/2005-CE dt 13-5-2005 and Notification No. 9/2007-CE dt. 1/3/2007]