Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Amends the retail sale price-based valuation table under Notification No. 01/2022-Central Excise (N.T.) by substituting, at Sl. No. 2 in column (3), the entry "Pan masala containing tobacco" with "Gutkha". This change takes effect from 1 February 2026, with the consequence that, for the specified serial entry, the retail price valuation prescription applies to "Gutkha" as described, rather than to "Pan masala containing tobacco".
Amends the retail sale price-based valuation table under Notification No. 01/2022-Central Excise (N.T.) by substituting, at Sl. No. 2 in column (3), the entry "Pan masala containing tobacco" with "Gutkha". This change takes effect from 1 February 2026, with the consequence that, for the specified serial entry, the retail price valuation prescription applies to "Gutkha" as described, rather than to "Pan masala containing tobacco".
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