(This NTF has been rescind vide NTF. NO. 09/2017-CE, DT. 30/06/2017 WEF 01/07/2017)
NTF. NO. 20/2005-CE, DT. 13/05/2005
Additional duties - Excess of the amount calculated (1701, 2401 & 2403)
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) 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. |
24031010 |
Hookah or gudaku tobacco, other than bearing a brand name |
Nil |
|
5. |
24031090 |
Other goods, other than bearing brand name |
Nil |
|
6. |
24039990 |
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 [OLD- 2, 3, 4 and 5 ] 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
(Words, figure "3, 4, 5 and 6" has been corrected vide Corrigendum, DT. 18/05/2005)
[F. No.4/3/2004–CX.1 (pt.V)]
(V. Sivasubramanian)
Deputy Secretary to the Government of India
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