(This Ntf. Supersessed vide NTF. NO. 18/2017-CE, DT. 01/07/2017)
NTF. NO. 06/2005-CE, DT. 01/03/2005
Finance Bill, 2005, as is in excess of the amount calculated
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 85 of Finance Act, 2005 (18 of 2005 ) [OLD- sub-clause (3) of clause 85 of the Finance Bill, 2005, the clause which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law ], 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 [OLD- sub-clause (1) of clause 85 of the said Finance Bill, 2005 ], as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.
(In the preamble words, brackets and figures "sub-section (3) of section 85 of Finance Act, 2005 (18 of 2005 )" & "sub-section (1) of section 85 of the said Finance Act" has been subtituted vide NTF. NO. 22/2005-CE, DT. 13/05/2005)
Table
|
S. No. |
heading or sub-heading or tariff item |
Description of goods |
Rate of additional duty of excise |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
21069020 |
Pan masala (not containing tobacco) |
9%
[OLD-6%]
[OLD-5.5%]
|
|
OMITTED - 1A. |
220210 |
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured |
Nil |
|
(Column (4) at Sl. No. 1 has been substituted vide NTF. NO. 03/2017-CE, DT. 02/02/2017)
(Above Sl. No. 1A has been OMITTED vide NTF. NO. 29/2015-CE, DT. 22/05/2015)
(Above Sl. No. 1A has been inserted vide NTF. NO. 09/2015-CE, DT. 01/03/2015)
|
|
2. |
2401 |
Un-manufactured tobacco and tobacco refuse, bearing a brand name |
8.3%
[OLD- 4.2%]
|
|
(Column (4) at Sl. No. 2 has been substituted vide NTF. NO. 03/2017-CE, DT. 02/02/2017) |
|
3. |
2401 |
Un-manufactured tobacco and tobacco refuse, not bearing brand name |
Nil |
|
4. |
24021010 |
Cigars and cheroots of tobacco |
1.6% or Rs 246 per thousand whichever is higher
[OLD- 1.6%] |
|
4A |
24021010 |
Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding Rs. 3
Explanation 1: For the purposes of this exemption, “hand-rolled cheroot” means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat.
Explanation 2- For the purpose of this entry, “ Retail sale price” shall have the same meaning as given in Explanation 1 to S.No. 18A. |
1.6% |
|
(Above Sl. NO. 4A has been inserted vide NTF. NO.23/2010-CE, DT. 29/04/2010) |
|
5. |
24021020 |
Cigarillos of tobacco |
1.6% or Rs 246 per thousand whichever is higher [OLD- 1.6% ] |
|
[OMITTED-6. |
24029090 |
Other |
1.6% ] |
|
7. |
24031110
[OLD- 24031010 ]
|
Hookah or gudaku tobacco, bearing a brand name |
6.0% |
|
8. |
24031110
[OLD-24031010]
|
Hookah or gudaku tobacco, not bearing a brand name |
Nil |
|
9. |
24031990
[OLD-24031090]
|
Other smoking tobacco, bearing a brand name |
6.0% |
|
10. |
24031990
[OLD-24031090]
|
Other smoking tobacco, not bearing a brand name |
Nil |
|
(Column (2) at S. No. 7 to 10 has been substituted vide NTF. NO. 18/2016-CE, DT. 01/03/2016) |
|
11. |
24039100 |
“Homogenised” or “reconstituted” tobacco, bearing a brand name |
6.0% |
|
12. |
24039100 |
“Homogenised” or “reconstituted” tobacco, not bearing a brand name |
Nil |
|
OMITTED-13. |
24039910 |
Chewing tobacco |
6.0% |
|
14. |
24039920 |
Preparations containing chewing tobacco |
6.0% |
|
OMITTED-15. |
24039930 |
Jarda Scented tobacco |
6.0% |
|
16. |
24039940 |
Snuff |
6.0% |
|
17. |
24039950 |
Preparations containing snuff |
6.0% |
|
18. |
24039960 |
Tobacco extracts and essence, bearing a brand name |
6.0% |
|
19. |
24039960 |
Tobacco extracts and essence, not bearing a brand name |
Nil |
|
OMITTED-20. |
24039990 |
Pan masala containing tobacco ‘gutkha’ |
6.0% |
|
(Above Sl. No. 13, 15 & 20 has been omitted vide NTF. NO. 03/2017-CE, DT. 02/02/2017) |
|
21. |
24039990 |
All goods, bearing a brand name (other than pan masala containing tobacco gutkha) |
6.0% |
|
(In above Sl. No. 21 in column (3) the "(other than pan masala containing tobacco gutkha)" has been inserted vide NTF. NO. 03/2017-CE, DT. 02/02/2017) |
|
22. |
24039990 |
All goods, not bearing a brand name (other than pan masala containing tobacco) |
Nil |
(In above Table column (4) at Sl. NO. 4 & 5 - substituted and SL. No. 6 - omitted vide NTF. NO. 08/2010-CE, DT. 27/02/2010)
(Column (4) at Sl.No. 1 has been substituted vide NTF. NO. 09/2007-CE, DT. 01/03/2007)
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
[F.No. 334/1 /2005-TRU]
(V. Sivasubramanian)
Deputy Secretary to the Government of India
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