NTF. NO. 23/2010-CE, DT. 29/04/2010
- Document type
- Notification
- Reference no.
- L
- Dated
- Category
- Tariff
Amends No. 6/2005-Central Excise, DT. 01/03/2005
Amends No. 6/2005-Central Excise, DT. 01/03/2005
In the said notification, in the Table, after S.No. 4 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) |
| 4A | 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. | 1.6%. |
[F.No.B-1/22/2010-TRU]
(Prashant Kumar)
Under Secretary to the Government of India