TMI BlogExemption from Additional Duty of Excise levible under section 85 of the Finance Act, 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... goods specified in column (3) of the Table below, falling within heading, sub-heading or tariff item of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) and specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise leviable under 2[sub-section (1) of section 85 of the said Finance 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 S. No. heading or sub-heading or tariff item Description of goods Rate of additional duty of excise (1) (2) (3) (4) 3[1. 21069020 Pan masala (not containing tobacco) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chewing tobacco 6.0% 15. 16[*** ] 16. 24039940 Snuff 6.0% 17. 24039950 Preparations containing snuff 6.0% 18. 24039960 Tobacco extracts and essence, bearing a brand name 6.0% 19. 24039960 Tobacco extracts and essence, not bearing a brand name Nil 16[20. *** ] 21. 24039990 All goods, bearing a brand name 17[ (other than pan masala containing tobacco 'gutkha') ] 6.0% 22. 24039990 All goods, not bearing a brand name (other than pan masala containing tobacco) Nil Explanation.- For the purposes of this notification, 'brand name or trade name' means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereto, the S. No. 4A and entries inserted, by Notification No. 23/2010-Central Excise, dated, 29.04.2010. 8. Inserted vide Not. 09/2015 - Dated 1-3-2015 9. Omitted vide Not. 29/2015 - Dated 22-5-2015, before it was read as, 8[1A 2202 10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured Nil] 10. Substituted vide Not. 18/2016 - Dated 1-3-2016, before it was read as, "24031010" 11. Substituted vide Not. 18/2016 - Dated 1-3-2016, before it was read as, "24031010" 12. Substituted vide Not. 18/2016 - Dated 1-3-2016, before it was read as, "24031090" 13. Substituted vide Not. 18/2016 - Dated 1-3-2016, before it was read as, "24031090&q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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