S. No. | Heading No. or sub-heading No. | Description of goods | ||
---|---|---|---|---|
(1) | (2) | (3) | ||
1. | [OMITTED- 2106 [OLD-21.06 ]] | [OMITTED- All goods containing not more than fifteen per cent. betel nut by weight and not containing tobacco in any proportion : (Bold words has been substituted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002) Provided that - Provided that - (a) no other goods falling under heading No. 21.06 are manufactured in the same factory; and (b) the goods do not bear a brand name which is used for any other goods falling under heading No. 21.06.] | ||
(Columns (2) & (3) at Sl. No. 1 has been omitted vide NTF. NO. 28/2006-CE, DT. 25/04/2006) | ||||
2. | 24031031 [OLD-24.04 ] | Biris, other than paper rolled biris, manufactured without the aid of machines, by a manufacturer by whom or on whose behalf no biris are sold under a brand name (as defined in Note 1 of Chapter 24), in respect of first clearances of such biris for home consumption by or on behalf of such manufacturer from one or more factories up to a quantity not exceeding 20 lakhs cleared on or after the 1st day of April in any financial year | ||
3. | 240399 [OLD-2404.41 ] | Chewing tobacco and preparations containing chewing tobacco, other than those bearing a brand name, which are exempt from the whole of duty of excise vide notification No. 8/2003-Central Excise, dated the 1st March, 2003 | ||
(Sl. No. 3, column (3) bold words has been substituted vide Ntf. No. 16/2003-CE, Dt. 01/03/2003) (Sl.No.3 has been amended vide Central Excise Notification No. 24/2002 dt. 28-3-2002) | ||||
4. | 24031010 [OLD-2404.99 ] | Tobacco used for smoking through “hookah” or ‘chilam’, commonly known as “hookah” tobacco or ‘gudaku’ ”. | ||
(Column (2) at Sl.No. 1 to 4 has been substituted vide NTF. NO. 20/2006-CE, DT. 01/03/2006) (S.No.3 has been substituted vide Central Excise Notification No.11/2002-CE, dated 01-3-2002) | ||||
[OLD 3. | 2404.99 | Tobacco used for smoking through "hookah" or "chilam", commonly known as "hookah" tobacco or "gudaku".] |