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Central Excise - Tariff - Notifications
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Seeks to increase the basic excise duty on specified goods in chapter 24 under section 5A of the Central Excise Act 1944. - 03/2019 - Central Excise - Tariff

 
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GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 03/2019-Central Excise

New Delhi, the 6th July, 2019

G.S.R. 486 (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling within the chapter, heading or sub-heading or tariff item of the Fourth Schedule to the Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the said Schedule to the Excise Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:

Table

Sl. No.

Chapter or heading or sub-heading or tariff item

Description of goods

Rate

(1)

(2)

(3)

(4)

1.

2401

All Goods

Nil

2.

240210

All Goods

Nil

3.

2402 20 10

Other than filter cigarettes, of length not exceeding 65 millimetres

₹ 5 per thousand

4.

2402 20 20

Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

₹ 5 per thousand

5.

2402 20 30

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres

₹ 5 per thousand

6.

2402 20 40

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres

₹ 5 per thousand

7.

2402 20 50

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres

₹ 5 per thousand

8.

2402 20 90

Other

₹ 10 per thousand

9.

2402 90 10

Cigarettes of tobacco substitutes

₹ 5 per thousand

10.

2402 90 20

Cigarillos of tobacco substitutes

Nil

11.

2402 90 90

Other

Nil

12.

2403 11 10

Hukkah or gudaku tobacco

0.5%

13.

2403 11 90

Other

Nil

14.

2403 19 10

Smoking mixtures for pipes and cigarettes

1%

15.

2403 19 21

Other than paper rolled biris, manufactured without the aid of machine

5 paisa per thousand

16.

2403 19 29

Other

10 paisa per thousand

17.

2403 19 90

Other

0.5%

18.

2403 91 00

“Homogenised” or “reconstituted” tobacco

0.5%

19.

2403 99 10

Chewing tobacco

0.5%

20.

2403 99 20

Preparations containing chewing tobacco

0.5%

21.

2403 99 30

Jarda scented tobacco

0.5%

22.

2403 99 40

Snuff

0.5%

23.

2403 99 50

Preparations containing snuff

0.5%

24.

2403 99 60

Tobacco extracts and essence

0.5%

25.

2403 99 70

Cut-tobacco

Nil

26.

2403 99 90

Other

0.5%

[F. No. 334/3/2019-TRU]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

 
 
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