| Date: |
11-05-2001
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| Notification No: |
Central Excise Notification No 26/2001
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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
|
Exemption to Specified Goods from National Calamity Contingent Duty
Notification
No. 26 dated 11th May 2001 (As amended
by Notification No. 11 dated 1st March 2002, Notification No. 24
dated 28th March 2002, Notification No. 16 dated 1st
March 2002)
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. 5/2001-Central Excise, dated
the 1st March, 2001, published in the Gazette of India,
Extraordinary, vide number G.S.R. 130(E) dated the 1st March, 2001,
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-section (1) of section 136 of the said Finance Act:-
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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
fifteen 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 defined in Note 1 of
Chapter 24), in respect of first clearances of such biris for home
consumption by or on behalf of such manufacturer from one or more factories
upto a quantity not exceeding 20 lakhs cleared on or after the 1st
day of April in any financial year.
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3.
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2404.41
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Chewing tobacco and preparations
containing chewing tobacco, other than those bearing a brand name, which are
exempt from the whole of duty of excise vide Notification No. 8/2003-Central
Excise dated the 1st March 2003.
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4.
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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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