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Notes


Other Notes(Excise)

SUPPLIMENTRY NOTES

1. In this Chapter, “Pan masala” means any preparation containing betel-nuts and any one or more of the following ingredients, namely:—

lime and katha (catechu), but not tobacco, whether or not containing any other ingredient, such as cardamom, copra or menthol.
2. In this Chapter, “betel-nut product known as Supari” means any preparation containing betel-nuts, but not containing any one or more of the following ingredients, namely:

lime, katha (catechu) and tobacco whether or not containing any other ingredients, such as cardamom, copra or menthol.


3. For the purposes of tariff item 2106 90 11, the expression “Sharbat” means any non-alcoholic sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours, such as rose, Khus, Kevara, but not including aerated preparations.
4. Tariff item 2106 90 50, inter alia, includes preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture of aerated water, such as in automatic vending machines.

5. Heading 2106 (except tariff items 2106 90 20 and 2106 90 30), inter alia, includes:
(a) protein concentrates and textured protein substances;

(b) preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption;
(c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages of food preparations for human consumption;
(d) powders for table creams, jellies, ice-creams and similar preparations, whether or not sweetened;
(e) flavouring powders for making beverages, whether or not sweetened;
(f) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients;
(g) preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose, used for sweetening purposes;
(h) pre-cooked rice, cooked either fully or partially and their dehydrates; and
(i) preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients.

6. Tariff item 2106 90 99 includes sweet meats commonly known as “Misthans” or “Mithai” or called by any other name. They also include products commonly known as “Namkeens”, “mixtures”, “Bhujia”, “Chabena” or called by any other name. Such products remain classified in these sub-headings irrespective of the nature of their ingredients.

EXEMPTION NOTIFICATION
Effective rate of duty for pan masala upto 4 grams packs :

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in the Annexure below and falling within sub-heading No.2106.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the said Schedule, as is in excess of the amount of duty calculated on the value equivalent to fifty per cent of the maximum retail price declared on the package in which such goods are sold in retail.

2. This notification shall not be applicable to goods containing not more than 15% betel nut by weight and not containing tobacco in any

ANNEXURE

Explanation - For the purpose of this notification, the expression "maximum retail price" shall have the meaning as assigned to it in clause (r) of rule 2 of
Standards of Weights and Measures (Packaged Commodities) Rules, 1977.

[Ntfn. No. 27/97-CE Dated. 7.5.97 as amended by Ntfn. No. 28/99 and
11/02]

410
SECTION IV CHAPTER 21

For exemption from National Calamity Contingent duty to specified goods of this Chapter please see Ntfn. No. 26/2001 under Chapter 24.

Effective rate of National Calamity Contingent duty on Pan Masala, produced in North-Eastern States by units availing exemption under Ntfn. Nos. 32/99-CE & 33/99-CE both Dated. 8.7.1999.

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 136 of the Finance Act, 2001 (14 of 2001) and in super session of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2001-Central Excise, dated the 1st March, 2001, published in the Gazette of India, Extraordinary, vide number G.S.R. 138 (E) dated the 1st March, 2001, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts ‘Pan Masala’ falling under heading No. 21.06 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and cleared under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 32/99-Central Excise [G.S.R. 508(E)], or No. 33/99-Central Excise [G.S.R. 509(E)], both dated 8th July, 1999, as the case may be, from so much of the National Calamity Contingent duty leviable thereon under sub- section(1) of section 136 of the said Finance Act as is equivalent to the amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2001.

2. This exemption shall be given effect to in the same manner as the exemption contained in either of the said notifications under which the goods are cleared.

[Ntfn. No. 27/01-CE dt.11.5.2001 as amended by Ntfn. No. 35/01].
 

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