NTF. NO. 03/2019-CE, DT. 06/07/2019
Seeks to increase the basic excise duty on specified goods in chapter 24 under section 5A of the Central Excise Act 1944
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) (herein after referred to as the Excise Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the 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 Fourth Schedule to the Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the said Schedule to the Excise 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
|
Sl. No. |
Chapter or heading or sub-heading or tariff item |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
2401 |
All Goods |
Nil |
|
2. |
240210 |
All Goods |
Nil |
|
3. |
24022010 |
Other than filter cigarettes, of length not exceeding 65millimetres |
Rs 5 per thousand |
|
4. |
24022020 |
Other than filter cigarettes, of length exceeding 65millimetres but not exceeding 70 millimetres |
Rs. 5 per thousand |
|
5. |
24022030 |
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 65millimetres |
Rs. 5 per thousand |
|
6. |
24022040 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length,whichever is more) exceeding 65millimetres but not exceeding 70 millimetres |
Rs. 5 per thousand |
|
7. |
24022050 |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres |
Rs. 5 per thousand |
|
8. |
24022090 |
Other |
Rs. 10 per thousand |
|
9. |
24029010 |
Cigarettes of tobacco substitutes |
Rs. 5 per thousand |
|
10. |
24029020 |
Cigarillos of tobacco substitutes |
Nil |
|
11. |
24029090 |
Other |
Nil |
|
12. |
24031110 |
Hukkahor gudaku tobacco |
0.5% |
|
13. |
24031190 |
Other |
Nil |
|
14. |
24031910 |
Smoking mixtures for pipes and cigarettes |
1% |
|
15. |
24031921 |
Other than paper rolled biris, manufactured without the aid of machine |
5 paisa per thousand |
|
16. |
24031929 |
Other |
10 paisa per thousand |
|
17. |
24031990 |
Otherv0.5% |
|
18. |
24039100 |
“Homogenised” or “reconstituted” tobacco |
0.5% |
|
19. |
24039910 |
Chewing tobacco |
0.5% |
|
20. |
24039920 |
Preparations containing chewing tobacco |
0.5% |
|
21. |
24039930 |
Jarda scented tobacco |
0.5% |
|
22. |
24039940 |
Snuff |
0.5% |
|
23. |
24039950 |
Preparations containing snuff |
0.5% |
|
24. |
24039960 |
Tobacco extracts and essence |
0.5% |
|
25. |
24039970 |
Cut-tobacco |
Nil |
|
26. |
24039990 |
Other |
0.5% |
[F.No. 334/3/2019-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
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