Prescribing effective rate of basic excise duty of 10% ad valorem for ice cream and also exempting unbranded pan masala not put up in one unit container. This notification also consolidates certain existing exemptions in respect of goods falling under Chapter 21 - 12/90 - Central Excise - Tariff

Prescribing effective rate of basic excise duty of 10% ad valorem for ice cream and also exempting unbranded pan masala not put up in one unit container. This notification also consolidates certain existing exemptions in respect of goods falling under Chapter 21. Notification No. 12/90-C.E. Dated 20-3-1990 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (3) of the Table hereto annexed and falling under the sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) thereof : - S. No. Sub-heading No. Goods Rate (1) (2) (3) (4) 1. 2101.30 All goods Nil 2. 2103.11 Chutney Nil 3. 2103.19 All goods Nil 4. 2105.00 Ice-cream 10% ad valorem 5. 2105.00 Goods other than those specified at S. No. 4 Nil 6. 2106.90 All goods Nil 7. 2107.91 Soya textured protein Nil 8. 2107.91 Papad, idli-mix, vada-mix, dosa-mix, jalebi-mix, gulabjamun-mix or nam keens, such as bhujyia, chabena Nil Explanation.- For the purpose of this notification "ice-cream" means those preparations which are commonly known as ice-cream or kulfi and in the preparation of which milk, cream or any other product of milk is used.