| Date: |
01-03-2001
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| Notification No: |
Central Excise Notification No 5/2001
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| Issuing Authority: |
Central Excise
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| Type: |
Tariff
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| File No: |
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| Subject: |
Exemption to Specified Goods from National Calamity Contingent Duty
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Exemption to Specified Goods from National Calamity Contingent Duty
This notification has been superseded by
Notification No. 26/ 2001 dated 11th May 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-clause (3) of clause 129
of the Finance Bill, 2001, which clause has, by virtue of the declaration made
in the said Financial 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 excisable goods of
the description specified in column (3) of the Table below and falling under
heading No. or sub-heading No. of the First Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986) specified in the corresponding entry in column (2)
of the said Table from the whole of the National Calamity Contingent duty
leviable thereon under sub-clause (1) of clause (1) of clause 129 of the said
Finance Bill:
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S. No.
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Heading No. or sub-heading No.
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Description of goods
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(1)
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(2)
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(3)
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1.
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21.06
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All goods containing not more than ten percent betel nut by weight and
not containing tobacco in any proportion:
Provided that-
(a) no other goods falling under heading No 21.06 are manufactured in
the same factory; and
(b) the goods do not bear a brand name which is used for any other
goods falling under heading No. 21.06
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2.
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24.04
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Biris, other than paper rolled biris, manufactured without the aid of
machines, by a manufacturer by whom or on whose behalf no biris are sold under a
brand name (as define in note 1 of Chapter 24), in respect of first clearances
of such biris for home consumption by or on behalf of such manufacture from one
or more factories upto a quantity not exceeding 20 lakhs cleared on or after on
or after the 1st day of April in any Financial year.
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3.
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2404.99
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Tobacco used for smoking through �hookah� or �chilam�, commonly
known as �hookah� tobacco or �gudaku�
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