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Date: 01-07-2008
Notification No: Central Excise Notification No 42/2008
Issuing Authority: Central Excise  
Type: Tariff
File No: 341/49/2008-TRU
Subject: Regarding Pan Masala Packing Machines

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 42/2008-Central Excise

New Delhi, the 1st July, 2008

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 3A of the Central Excise Act, 1944, the Central Government hereby specifies on, -

  1. pan masala falling under tariff item 2106 90 20 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) except the pan masala containing not more than 15% betel nut; and

  2. pan masala containing tobacco, commonly known as gutkha, falling under tariff item 2403 99 90 of the said Tariff Act (hereinafter referred to as specified goods),

manufactured with the aid of packing machine and packed in pouches having retail sale prices as specified in column (2) of Table-1 below, the rates of duty specified in the corresponding entry in column (3) or column(4) of the said Table, as the case may be:

Table-1

       

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