| Date: |
07-05-1997
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| Notification No: |
Central Excise Notification No 27/1997
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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: |
Notification No. 27 dated 7th May 1997 (As amended by Notification No. 28/99, Notification No. 11 dated 1st March 2002)
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Notification No. 27 dated 7th May 1997 (As amended by Notification No.
28/99, Notification No. 11 dated 1st March 2002)
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 percent 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 proportion.
Annexure
Description of goods:
Pan masala, in retail packages -
(i)
containing not exceeding 2 grams per pack and maximum retail price does
not exceed Rs.1.25 per pack; or
(ii)
containing more than 2 grams but not exceeding 4 grams per pack and
maximum retail price does not exceed Rs.2.00 per pack.
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.
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