Notification No. 27 dated 11^th May 2001 (As amended by Notification No. 35/2001)

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 supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2001-Central Excise, dated the 1^st March, 2001, published in the Gazette of India, Extraordinary, vide number G.S.R. 138 (E) dated the 1^st 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 8^th 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.