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OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
Government of India,
Ministry of Finance, Department of Revenue, New Delhi, Corrg. to Notification
No.26/2001-C.Ex. vide F.No.B-10/1/2001-TRU dated 11.5.2001, is reproduced below
for the guidance of the importers, clearing agents and trading staff.
C16/44/2001-AP (PORT) (S. SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. DY. COMMISSIONER OF CUSTOMS (APPG)
DATE: 28.11.2001
______________________________________________________________________
G.S.R. (E).-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.-
|
S.No |
Heading No. or sub- heading No |
Description
of goods
|
|
(1) |
(2) |
(3) |
|
1. |
21.06 |
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.
|
|
2. |
24.04 |
Biris, other than paper rolled biris, manufactured without
the aid of machines, by a manufactured 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 |
|
3. |
2404.99 |
Tobacco used for smoking through “hookah” or “chilam”,
commonly known as “hookah” tobacco or “gudadu”. |
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