NTF. NO. 21/2010-CE, DT. 29/04/2010
- Document type
- Notification
- Reference no.
- L
- Dated
- Category
- Tariff
Amends No. 3/2006-Central Excise, DT. 01/03/2006
Amends No. 3/2006-Central Excise, DT. 01/03/2006
In the said notification, in the Table,-
(i) for S. No. 27 and the entries relating thereto, the following S.No. and the entries shall be substituted, namely :-
| (1) | (2) | (3) | (4) | (5) |
| 27 | 21069030 | All goods | Nil | --; |
(ii) S.No. 27A and the entries relating thereto shall be omitted;
(iii) after S.No 32A and the entries relating thereto, the following S. No. and the entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| 32B | 24021010 | Hand-rolled cheroots with per cheroot retail sale price equivalent not exceeding Rs. 3. Explanation 1: For the purposes of this exemption, hand-rolled cheroot means a tobacco product manufactured by manually rolling tobacco leaves wrapped in an outer covering of tobacco leaf without the aid of power or machine, with both ends cut flat. Explanation 2- For the purpose of this entry, Retail sale price shall have the same meaning as given in Explanation 1 to S.No. 18A. | 10% | -. |
[F.No.B-1/22/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India